under wear one understands the depreciation or the qualitative reduction of a thing, which is caused by its use.

The technical term for the inadvertent reduction of the characteristics is called wear. In the car for example parts wear themselves out such as tires or brake disks naturally. They must be replaced as wearing parts after a certain time.

Legally one differentiates normal wear, thus wear with intended use, from excessive wear. For the normal wear the guarantee can be limited, heirs in tail owes the depreciation not to possible reversionary heirs, tenants not at landlord etc.

In record keeping in an enterprise the depreciation is considered by a post named depr. (joggle for wear). If the thing stands on the assets side of the balance, for this a passive joggle account must be used. Depreciations of positions on the passive side are booked against it on an active joggle account. A balance reduction actually occurs only in such a way.

See also: Abrasion


  > German to English > de.wikipedia.org (Machine translated into English)