Turner v. Turner
In Turner v. Turner, 586 A.2d 1182, 1187 (Del. 1991), the court noted "depreciation is considered by generally accepted accounting principles to be an expense in determining net taxable income, it may also be a legitimate business expense for the purpose of computing the amount of net income which is available for child support . . . The concept of depreciation, as an expense, is a recognition of the fact that certain fixed assets, which are used in a business, wear out gradually and will eventually need to be replaced." Id.