Items that are intended to be used up or replaced regularly; wear-and-tear items

Reduction in value of fixed assets like machinery or equipment caused by technological progress rather than physical use; also called [[精神损耗|精神損耗|jing1 shen2 sun3 hao4]]

The material loss or degradation of physical assets like machinery or buildings through use or natural causes; also called [[物质损耗|物質損耗|wu4 zhi4 sun3 hao4]]

physical wear and tear of an asset such as machinery or buildings, caused by use, friction, or weathering; same as [[有形损耗|有形損耗|you3 xing2 sun3 hao4]]

nonphysical wear and tear of equipment or capital assets caused by technological progress or obsolescence rather than physical use