departmental rate of returndepartmentalizationdeparturedeparture from historical costdependent variabledepletable assetsdepletiondepletion basedepletion per unitdepletion ratedepositdepositordepositsdeposits in transitdepreciabledepreciable amountdepreciable assetdepreciable assetsdepreciationdepreciation accountingdepreciation basedepreciation expensedepreciation methoddepreciation reservedepreciation unitdepriciable assetsdeprival valuedescretionery private informationdescriptiondescriptivedespatch moneydestinationdetailed drawingsdetailed income statementdetailed presentationdetailed projectdetailed subsidiary recordsdetailsdetection controldetection riskdeutsche institute for normungdevaluationdevelopmentdevelopment stage enterprisesdialoguedifferenatial costdifferenatial cost analysisdifferencedifference estimationdifferent levels of production