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Explain the concept of the matching principle. Discuss how depreciation can be justified as an expense...

Explain the concept of the matching principle. Discuss how depreciation can be justified as an expense under the matching principle?

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Matching principle: It is the principle that requires a company to match expenses with related revenues in order to report a company's profitability during a specified time interval. In simple terms, as per matching principle, for every debit there should be equal credit.

Even though the depreciation is a non cash expense, it reduces the income of company. This is because of matching principle. In order to show that the value of an asset has decreased, it is credited and for the same to show its equal debit, depreciation expense is recorded.

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