HomeownershipHomebuying Glossary

Depreciation

A decrease in a property's or asset's value over time, or a tax deduction for investment property wear.

In plain English

Depreciation describes an asset losing value over time due to age, wear, or market conditions. For rental/investment properties, it's also a specific tax deduction that lets owners write off a portion of the property's value each year.

Why it matters

For a primary residence, depreciation mostly matters conceptually (insurance uses it for payouts); for investment property owners, it's a meaningful tax planning tool.

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