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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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The Effects of Inflation

1 Dec 1990 RDP 9011
Chris Ryan
Its feasibility falls as inflation rises because of the reduced real value of depreciation allowances. ... There have been offsetting influences arising from various accelerated depreciation provisions and investment allowances.
https://www.rba.gov.au/publications/rdp/1990/9011/effects-of-inflation.html
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2.2 Operations in Financial Markets

19 Oct 2023 RBA Annual Report – October 2023
Operations in Financial Markets | Reserve Bank of Australia Annual Report – October 2023
https://www.rba.gov.au/publications/annual-reports/rba/2023/operations-in-financial-markets.html

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

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

Estimating the Inflationary Effects of Depreciation

19 Nov 2012 RDP PDF 810KB
currency the depreciation is larger - around 51 per cent on a TWI basis. ... the end of 1986. This means that the effect of the depreciation on.
https://www.rba.gov.au/publications/rdp/1987/pdf/rdp8713.pdf

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

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

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

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 – 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