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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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Appendix III

1 Nov 1989 RDP 8907
Mark Britten-Jones and Warwick J. McKibbin
Download the Paper 887. KB. Under the present tax laws the depreciation allowance is 2.5 per cent of the cost of construction each year for forty years. ... The tax saving in any year is equal to the depreciation allowance multiplied by the tax rate.
https://www.rba.gov.au/publications/rdp/1989/8907/appendix-iii.html

Model Structure

1 Nov 1989 RDP 8907
Mark Britten-Jones and Warwick J. McKibbin
Tax is paid on earnings and depreciation allowances are generated by investment in housing structures. ... A depreciation deduction of D. x. reduces the firm's tax by uD.
https://www.rba.gov.au/publications/rdp/1989/8907/model-structure.html

Numerical Solution of the Model

1 Nov 1989 RDP 8907
Mark Britten-Jones and Warwick J. McKibbin
A. =. constant. d. s. =. present value of tax depreciation deductions from a unit of capital installed at time s; exogenous. ... Given the parameters such as tax rates, depreciation rates, price elasticity of housing demand, and profit share to house and
https://www.rba.gov.au/publications/rdp/1989/8907/numerical-solution-of-the-model.html

Introduction

1 Nov 1989 RDP 8907
Mark Britten-Jones and Warwick J. McKibbin
In particular the model incorporates a real capital gains tax as well as depreciation allowances and the tax deductibility of nominal interest costs.
https://www.rba.gov.au/publications/rdp/1989/8907/introduction.html