rate at which an asset is depreciated each year in the accounts, a percentage that when applied to the depreciation base (or, in the case of the diminishing balance method, the depreciation base less accumulated depreciation) will produce the depreciation charge for the period, amortisatsioon - põhifondide kulumine ja nende väärtuse ülekandmine toodangule; põhivara arvestusliku väärtuse perioodiline vähendamine vastavalt tema kulumisele