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English definition of “depreciation fund”

depreciation fund

noun [C]
 
 
ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: The director maintains a depreciation fund for the purchase of replacement vehicles and additions to the fleet.
(Definition of depreciation fund from the Cambridge Business English Dictionary © Cambridge University Press)
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