myślę, że jednak "consumption" będzie najlepszym terminem i jak stanowi FRS15 odnosi się do wszystkich środków materialnych:

Depreciation:-
The measure of the cost or revalued amount of the
economic benefits of the tangible fixed asset that have
been consumed during the period.

Consumption includes the wearing out, using up or
other reduction in the useful economic life of a
tangible fixed asset whether arising from use, effluxion
of time or obsolescence through either changes in
technology or demand for the goods and services
produced by the asset.