Difference Between Depreciation and Fluctuation: Learning Objectives: What is the difference between depreciation and fluctuation?. Depreciation of asset and fluctuation in its market value are not the same. For example, a businessman purchase a machine the life of which is estimated at 10 years
Fluctuation is a continual change from one point or condition to another.
Fluctuation is a wave like motion; undulation.
Fluctuation is a body variation due to environmental factors and not inherited.