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الاِسْتِهْلاكُ المُتَراكِمُ
 
Accumulated Depreciation
 
Accumulated depreciation is a contra account for depreciation subtracted from the original cost of the fixed asset resulting in the book value shown on the balance sheet. Sometimes this term may be referred to as allowance for depreciation, but the term ‘accumulated depreciation’ is preferable.
 
هو حِسابُ اسْتِهْلاكِ الأُصولِ الثَّابِتَةِ (حِسابٌ لَهُ مُقابِلٌ) يُطْرَحُ عادَةً منَ التَّكْلِفَةِ الأَصْلِيَّةِ لهذِهِ الأُصولِ لكَيْ يُعْطِيَ القيمَةَ الدَّفْتَرِيَّةَ على الميزانِيَّةِ العُمومِيَّةِ. ويُطْلَقُ على هذا التَّعْبيرِ أَحْيانًا اسْمُ احْتِياطِيِّ الاِسْتِهْلاكِ ولكِنَّ تَعْبيرَ الاسْتِهْلاكِ المُتَراكِمِ هو المُفَضَّلُ.