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Cute Russian comic. The home of the official English version is here if anyone wants to skip ahead (or support them): https://boosty.to/gabiconomics-en
Depreciation is the gradual allocation of the cost of long-term tangible assets - like machines, equipment, or buildings - into the cost of goods or services they help produce. It reflects the wear and tear or obsolescence of these assets over time and helps match expenses with revenue in accounting.
Long-term expensing of intangible assets - like that Loan repayment on the chart, or patent and copyright costs - is instead called Amortization
Pretty sure the first panel's background indicates something like Clip Studio is now being used to produce 3d spaces to place the characters in because that background is very well drawn and reminds me of the kind of camera angle used in manga for classroom scenes. It's a very dynamic shot.
an ostentatious number of parallel lines.