Adjective
depreciable (comparative more depreciable, superlative most depreciable)
Able to be depreciated.
It's a classic case of misplaced accounting priorities, valuing depreciable capital assets a thousand times more highly than the fruits of actual labor-but that's the nature of the government organization. Charles Stross
Distinctions Accountants also distinguish personal property from real property because personal property can be depreciated faster than improvements (while land is not depreciable at all). Source: Internet
Since 1992, only depreciable personal property is subject to tax and all other personal property is exempt from tax. Source: Internet