This paper clarifies how depreciation changed in companies to which executives were dispatched by the Industrial Bank of Japan（IBJ） in the early 1930s. Newspapers and magazines confirm that IBJ dispatched executives to 14 non-Zaibatsu companies such as railway and electric power companies. As a result, at the dispatched companies,（1） continuous depreciation was observed;（2） depreciation amount and depreciation rate increased;（3） a large amount of depreciation was recorded; and（4） the scope of depreciation was expanded. This change in depreciation in the dispatched companies was due to（1） promotion of depreciation owing to the existence of creditors, and（2） change in recognition of depreciation.