noun

die Abschreibung, -en

depreciation

The term Abschreibung is used primarily in two contexts: accounting/economics and administration/correspondence.

Accounting and Economics (Depreciation/Amortization): This refers to the systematic reduction of the recorded cost of a fixed asset over its useful life. It reflects the fact that an asset (like machinery, a car, or a building) loses value over time due to wear, tear, or obsolescence.
Administration and Correspondence (Transcript): This refers to the act of copying a text from an original source. It is the process of writing down something that is being read or spoken.

The word is a feminine noun (die Abschreibung) and belongs to the declension group with the plural ending -en.

It is composed of the prefix ab- (meaning "off" or "away") and the verb schreiben (to write).

In the accounting sense, the ab- signifies the "writing off" or "deducting" of value from a balance sheet.
In the administrative sense, it literally means "writing down" a copy of an existing document.