When depreciation, which is separated from economic assets and recorded as expense at the end of the period, is considered as an element of production cost in enterprises producing goods and services, it is considered as an important source of financing for enterprises. The depreciation application, which is considered a legal right rather than a legal obligation for businesses, is important in terms of determining the profit/loss of the period. Because businesses can obtain the opportunity to renew the economic value with the funds created without the need for cash outflow to recover the invested capital. In addition, since the high level of the amount to be recorded as expense by the enterprises will directly affect the tax and legal liabilities, the cash and cash equivalents of the enterprises will increase, so the determination of the depreciation method has a special importance. In accordance with the “Consistency Concept”, which is one of the basic concepts of accounting, one of the depreciation methods determined by the legislation should be selected and consistency should be ensured in the policies and methods followed in the following years. Because the sustainability of the funds obtained by the enterprises and the financing costs that the enterprise bears unnecessarily will show a decreasing trend. In this context, the extraordinary depreciation method, which is one of the depreciation methods, has been examined in terms of indirect funding.