Depreciation

The expected decline in value of property from wear, age, or obsolescence that affects insurance valuation.
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In property insurance, depreciation is the value reduction applied before settlement in an actual cash value settlement method.

It is used to prevent over-indemnification when a damaged item is replaced by a newer equivalent.

Claims role

The depreciation amount depends on age, condition, and functional life. Adjusters may apply different depreciation schedules for electronics versus building materials.

Example

When a 10-year-old laptop is destroyed in a covered event, a replacement-cost policy may pay the new-laptop price while an ACV policy first subtracts depreciation for age and usage.