Depreciation and Amortization Definition & Application Wiki
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Short Definition
D&A = Depreciation and Amortization
Depreciation is the non-cash expense of a tangible investment over time.
Amortization is the non-cash expenses of an intangible investment over time.
Depreciation
Short Definition
Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years.
Long Definition
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Source: http://en.wikipedia.org/wiki/Depreciation
Amortization
Short Definition
Amortization or amortisation is the process of decreasing or accounting for an amount over a period of time.
Long Definition
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Source: http://en.wikipedia.org/wiki/Amortization