Last year, the housing market showed signs of improving as price depreciation slowed in some markets and stabilized in others.

去年，随着部分地区降价减缓、部分地区降幅趋于稳定，房地产市场露出好转迹象。

youdao

An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.

固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。

youdao

That concerns with the rationality of depreciation year and depreciation base of the whole capital assets, which must be disposed by other measures.

究其根本，是有关整个固定资产折旧的折旧年限与折旧基础的合理性问题。

youdao

While home values are still down on a year-over-year basis, the pace of depreciation has slowed dramatically since the start of this year.

FORBES: By Dr. Stan Humphries, Zillow Chief Economist

As you may be aware, the year-end fiscal cliff deal brought 50 percent bonus depreciation back from the dead for 2013, once again providing taxpayers the opportunity to immediately deduct half the cost of qualifying assets in the year of acquisition, plus the regular, year-one depreciation on the remaining basis.

FORBES: IRS Releases 2013 Luxury Auto Depreciation Limits

If you expect to recognize ordinary income from the recapture of personal property depreciation in the next year or so you may want to sell some or all such property in 2012.

FORBES: 2012 Surviving Spouse May Have Two Reasons To Increase 2012 Taxable Income