償却

1. Origins, structure, and basic meaning

• Structure: 償却 (しょうきゃく) here means allocating an asset's cost over time. 償却する is the accounting action; 減価償却の計算 is the named calculation.
• Basic usage: Purchased equipment is depreciated over several years, and an accountant checks a depreciation calculation.

2. Common pitfalls and similar expressions

• Cost allocation over time and depreciation calculation
  • Unlike everyday repayment of debt, both contexts concern accounting allocation for assets. Prefix 減価 explicitly identifies depreciation reflecting loss of value.