What is the book depreciation?

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter22: Accounting For Changes And Errors.
Section: Chapter Questions
Problem 11GI: How is a change in depreciation method accounted for? Why?
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What is the book depreciation?

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If a company purchases a fixed asset, the value of the asset cannot be same every year. The value of the asset reduces every year because the company uses that asset. This reduction in value of asset is known as Depreciation.

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