To the accountant, depreciation is the allocation of the cost of an asset over the expected useful life of the asset.

FORBES: Magazine Article

If the Fashion Bill is enacted into law, designers would be well-advised to continue pursuing the foregoing copyright and trademark registrations, but would have to reconsider pursuing design patents based on cost considerations and whether the useful life of each relevant design is expected to last more than the three years of copyright protection provided by the Fashion Bill.

FORBES: Protecting Fashion Designs