Working Draft Framework, Version 2, June 4, 1996
Definition Source: None
3.1.1.1 Depreciation: A decrease or loss in value of an endowment, especial because of wear or age. (Definition Source: Webster's II New Riverside University Dictionary)
3.1.1.2 Destruction: Destruction of man-made capital by accident or intent. This includes destruction by human error, fire, vandalism, crime, etc. (Definition Source: None)
3.1.1.3 Investment: The purchase or production of capital goods. (Definition Source: None)