The medical equipment depreciation is a key point to ensure the best benefits in a hospital.

而医疗设备折旧则是保证医院实现最佳效益的一个重要手段。

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Depreciation is the annual cost of writing down the value of your property plant and equipment.

折旧是指每年你的不动产及机器设备的减值。

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Debt is subtracted from saving, as is depreciation — the wearing out of capital equipment that must be replaced out of saving.

负债是储蓄的减项，即贬值——资产设备的淘汰就需要通过储蓄进行更新。

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Payments to its parent hospital system for information technology and financial services aren't captured, nor is equipment depreciation, he says.

FORBES: Health Care

Enhanced expensing more fully reflects the real cost of equipment than depreciation, raising after-tax returns on investment.

WSJ: Opinion: Corporate Tax Cuts Needed

For example, Dems could favor the tax expensing of business equipment over depreciation.

FORBES: Democratic Fever Swamp