depreciation / copying
die Abschreibung, die Abschreibungen
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depreciation
In accounting, the planned reduction in the value of an asset (e.g., a machine or vehicle) over its useful life. This is often done for tax reasons.
Die Abschreibung für den neuen Firmenwagen wird über fünf Jahre verteilt.
The depreciation for the new company car will be spread over five years.
copying
The process of copying a text word for word from a source. The noun is used less often than the verb 'abschreiben' (to copy).
Die mittelalterliche Abschreibung von Manuskripten war eine mühsame Arbeit.
The medieval copying of manuscripts was painstaking work.
| gender | feminine die |
|---|---|
| plural | die Abschreibungen |
| genitive | der Abschreibung |
| singular | plural | |
|---|---|---|
| nominative | die Abschreibung | die Abschreibungen |
| accusative | die Abschreibung | die Abschreibungen |
| dative | der Abschreibung | den Abschreibungen |
| genitive | der Abschreibung | der Abschreibungen |
The article changes with the case; it is shown in colour.
'Die Abschreibung' is the noun derived from the verb 'abschreiben' (to depreciate/to copy). It describes the process or result of the action expressed by the verb, meaning either the reduction of a value or the copying of a text.
Das Abschreiben von alten Büchern war eine wichtige Aufgabe der Mönche.
Copying old books was an important task for monks.
This meaning belongs exclusively to the field of business, taxes, and accounting. Words like 'Firma' (company), 'Maschine' (machine), 'Anlage' (asset/equipment), 'Nutzungsdauer' (useful life), or 'Steuer' (tax) in the context signal that it is about financial depreciation.
Die hohen Abschreibungen auf die neuen Maschinen haben den Gewinn des Unternehmens reduziert.
The high depreciation on the new machines reduced the company's profit.
In financial contexts, there are fixed expressions. Common ones are 'eine Abschreibung vornehmen' (to make a depreciation entry), 'etwas als Abschreibung geltend machen' (to claim something as depreciation), or technical terms such as 'lineare Abschreibung' (straight-line depreciation) and 'degressive Abschreibung' (declining-balance depreciation).
Der Steuerberater hat uns geraten, eine höhere Abschreibung vorzunehmen.
The tax advisor advised us to make a higher depreciation entry.
In the meaning 'copying,' the noun 'Abschreibung' is rather formal or technical. It is mostly used to describe the process as a concept, especially in historical or scholarly texts.
Die fehlerhafte Abschreibung führte zu einer falschen Interpretation des Originaltextes.
The faulty copying led to an incorrect interpretation of the original text.
repayment / cancellation
Tilgung and Abschreibung both refer to a systematic reduction, but they apply to different things. Tilgung means repaying a loan or debt, while Abschreibung refers to reducing the value of an asset in accounting. Tilgung is suitable for debts; Abschreibung is suitable for machines or vehicles.
Für das Firmenfahrzeug wird jedes Jahr eine Abschreibung berechnet.
Depreciation is calculated for the company vehicle every year.
Mit jeder monatlichen Rate steigt die Tilgung unseres Kredits.
With each monthly payment, the repayment of our loan increases.
