The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

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The amount of accumulated depreciation, by major property class, recorded on property subject to or available for lease as of the balance sheet date.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition

Amount before accumulated depreciation of physical assets used in the normal conduct of business to produce goods and services subject to or available for lease.

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The amount of property, by major property class, net of accumulated depreciation, subject to or available for lease as of the balance sheet date.

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