diff --git a/database/factories/UserFactory.php b/database/factories/UserFactory.php
index f30733854f..598de7c39c 100644
--- a/database/factories/UserFactory.php
+++ b/database/factories/UserFactory.php
@@ -336,6 +336,11 @@ class UserFactory extends Factory
         return $this->appendPermission(['customfields.delete' => '1']);
     }
 
+    public function deleteDepreciations()
+    {
+        return $this->appendPermission(['depreciations.delete' => '1']);
+    }
+
     private function appendPermission(array $permission)
     {
         return $this->state(function ($currentState) use ($permission) {
diff --git a/tests/Feature/Depreciations/Api/DeleteDepreciationTest.php b/tests/Feature/Depreciations/Api/DeleteDepreciationTest.php
new file mode 100644
index 0000000000..2e93f92092
--- /dev/null
+++ b/tests/Feature/Depreciations/Api/DeleteDepreciationTest.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace Tests\Feature\Depreciations\Api;
+
+use App\Models\Depreciation;
+use App\Models\User;
+use Tests\Concerns\TestsPermissionsRequirement;
+use Tests\TestCase;
+
+class DeleteDepreciationTest extends TestCase implements TestsPermissionsRequirement
+{
+    public function testRequiresPermission()
+    {
+        $depreciation = Depreciation::factory()->create();
+
+        $this->actingAsForApi(User::factory()->create())
+            ->deleteJson(route('api.depreciations.destroy', $depreciation))
+            ->assertForbidden();
+    }
+
+    public function testCanDeleteDepreciation()
+    {
+        $depreciation = Depreciation::factory()->create();
+
+        $this->actingAsForApi(User::factory()->deleteDepreciations()->create())
+            ->deleteJson(route('api.depreciations.destroy', $depreciation))
+            ->assertStatusMessageIs('success');
+
+        $this->assertDatabaseMissing('depreciations', ['id' => $depreciation->id]);
+    }
+
+    public function testCannotDeleteDepreciationThatHasAssociatedModels()
+    {
+        $depreciation = Depreciation::factory()->hasModels()->create();
+
+        $this->actingAsForApi(User::factory()->deleteDepreciations()->create())
+            ->deleteJson(route('api.depreciations.destroy', $depreciation))
+            ->assertStatusMessageIs('error');
+
+        $this->assertNotNull($depreciation->fresh(), 'Depreciation unexpectedly deleted');
+    }
+}