GURUFOCUS.COM Financial Glossary Cashflow statement Depreciation, Depletion and Amortization
Depreciation, Depletion and AmortizationView All Terms
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits. Depletion and amortization are synonyms for depreciation. Generally: The term depreciation is used when discussing man made tangible assets The term depletion is used when discussing natural tangible assets The term amortization is used when discussing intangible assets
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