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RBA Glossary definition for depreciation

depreciation – A fall in the value of an asset. In foreign-exchange terms, it is a relative decrease in the value of one currency compared to another.

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Note 1 – Accounting Policies

21 Oct 2021 RBA Annual Report – 2021
Plant and equipment. Plant and equipment is valued at cost less accumulated depreciation. ... Annual depreciation is calculated on a straight line basis using the length of the lease term.
https://www.rba.gov.au/publications/annual-reports/rba/2021/financial-statements/note-1.html

Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia

16 Mar 2023 RDP PDF 1288KB
non-mining investment to support the mining boom; slower depreciation of capital; and lower MFP. ... method (PIM), which uses information on the firm’s investment, depreciation and asset sales to build.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-03.pdf

Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1989
remaining. Other durable assets are recorded at cost less depreciation, which is calculated at rates appropriate to estimated useful life. ... Details of annual net expenditure, revaluation increments and write off/depreciation of these assets are
https://www.rba.gov.au/publications/annual-reports/rba/1989/fin-statements/note-1.html

Semi-Annual Statement on Monetary Policy

10 May 1998 Bulletin – May 1998
Singapore and Taiwan, and to a degree, the Philippines, managed to negotiate this period with smaller depreciations. ... This represents a net depreciation of 18 per cent against the US dollar over the past year.
https://www.rba.gov.au/publications/bulletin/1998/may/2.html

Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects

19 Dec 2023 RDP PDF 1692KB
with subsequent depreciation expenses, to operating expenses, making it look like firms’ profitability. ... from profitability. The second is to account for depreciation expenses by measuring profitability as.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf

Note 1 – Accounting Policies

12 Apr 2020 RBA Annual Report – 2020
Plant and other equipment. 4–20. Leased assets are measured at cost less accumulated depreciation. ... Annual depreciation is calculated on a straight line basis using the length of the lease term.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html

Notes to and Forming Part of the Financial Statements | Financial Statements

9 Mar 2023 RBA Annual Report – 1988
Other durable assets are recorded at cost less depreciation, which is calculated at rates appropriate to estimated useful life. ... Details of annual net expenditure, revaluation increments and write off/depreciation of these assets are included in Note 6
https://www.rba.gov.au/publications/annual-reports/rba/1988/fin-statements/note-1.html

2017

6 Oct 2022 Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2017/

Note 1 – Summary of Accounting Policies | Financial Statements

28 Jul 2004 RBA Annual Report – 2004
Annual depreciation will now be based on fair values and the RBA's assessments of useful remaining life. ... In accordance with the FMOs, the RBA continues to recognise computer software at cost less depreciation.
https://www.rba.gov.au/publications/annual-reports/rba/2004/fin-statements/note-1.html

Reserve Bank of Australia Annual Report 2023

18 Oct 2023 RBA Annual Report - 2023 PDF 402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf