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 fo, amortisatsioon - põhifondide kulumine ja nende väärtuse ülekandmine toodangule; põhivara arvestusliku väärtuse perioodiline vähendamine vastavalt tema kulumisele