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Cute Russian comic. The home of the official English version is here if anyone wants to skip ahead (or support them): https://boosty.to/gabiconomics-en

Depreciation is the gradual allocation of the cost of long-term tangible assets - like machines, equipment, or buildings - into the cost of goods or services they help produce. It reflects the wear and tear or obsolescence of these assets over time and helps match expenses with revenue in accounting.

Long-term expensing of intangible assets - like that Loan repayment on the chart, or patent and copyright costs - is instead called Amortization