Definition of amortization
Depreciation and amortization is an accounting term for consideration for accounting for the deterioration over time of most assets. Depreciation and amortization reflected in particular the depreciation of capital goods. This impairment occurs due to wear or simply due to the fact that the techniques have evolved considerably, hardware becomes obsolete and loses value. Some assets, however, is not subjected to wear over time, such as land for example, and are not depreciable. Depreciation expense is a charge undisbursed is added to net income to calculate a company's cash flow.
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