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Here's an excerpt from our Word of the Year announcement in Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. Businesses depreciate long-term assets for both tax and accounting purposes. Xenophobia In , we selected xenophobia as our Word of the Year. Our Word of the Year was exposure , which highlighted the year's Ebola virus outbreak, shocking acts of violence both abroad and in the US, and widespread theft of personal information. Depreciation is any method of allocating such net cost to those periods in which the organization is expected to benefit from use of the asset.

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