depreciation造句 151. Book value represents the cost of the asset minus the accumulated depreciation. 152. Some expenses such as depreciation expense, amortization expense and depletion expense are non - cash expenses. 153. The players union disputes the N.B.A.'s figures and objects to the inclusion of certain costs, like debt service and depreciation, in the loss estimates. 154. There are various methods of calculating the flow of depreciation provisions.