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Embossing and debossing are the processes of creating either raised or recessed relief images and designs in paper and other materials. An embossed pattern is raised against the background, while a debossed pattern is sunken into the surface of the material (but might protrude somewhat on the reverse, back side).
Depreciation is, simply put, the expense generated by the uses of an asset. It is the wear and tear of an asset or diminution in the historical value owing to usage. Further to this; it is the cost of the asset less any salvage value over its estimated useful life.