IGNOU BTMC 138 2026 - What is Depreciation?

Question

What is Depreciation?

06 Mar 2026

Answer :

Word Count : 297

Depreciation is the systematic allocation of the cost of a tangible fixed asset over its useful life. In the context of managerial accounting and finance in tourism, it represents the reduction in value of assets such as hotel buildings, vehicles, furniture, equipment, and other facilities due to wear and tear, obsolescence, or usage over time. Depreciation ensures that the cost of using an asset is matched with the revenue it helps to generate, which is a fundamental principle of accounting known as the matching concept. There are several methods

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