以上三个术语均与因资产折旧而减税有关。其中，depreciation reserve (资产的“折旧估价额”）最容易被误译为“折旧储备金”，事实上，此处的reserve并非指一笔基金，其只是帐面上一种“折旧费用累计” (valuation of a reserve),其目的是为折旧减税提供依据[1]。鉴于depreciation reserve经常被人误解，目前不少人开始用诸如allowance for depredation (资产的“折旧减税额”）或accumulated depreciation (资产的“累计折旧值”）一类的术语替代它[2]。注意的是allowance for depreciation中的allowance 等同 deduction 而非“津贴”，因此，depreciation allowance 应为“因折旧而减税”而非“折旧津贴”（不少词典有此种错误译法）。
 
[1]“A valuation-reserve account used to record depreciation charges. The use of the word reserve does not mean that a fund of cash has been set aside；rather, the word is employed to stand for a valuation reserve，in which credits are made to show the reduced valuation of a asset. ”Cf. Harold Bierman. Jr.，Allan R. Drebin, Managerial Accounting, 3rd edition, Diyden Press, Hinsdale, 111. (1978).
[2]“ Because of the common misinterpretation of the term reserve，terms such as allowance for depreciation and accumulated depreciation are coming into use. ”Cf. Douglas Greenwald & Associates, The Concise McGraw-Hill Dictionary of Modem Economics, at p. 96, McGraw-Hill Book Company (1984).