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Sep 15, 2008 · 会計で使われる、depreciationとamortizationの違いは何でしょうか？どちらも意味は「償却」らしいのですが。 depreciationは「減価」と言ういみで消耗資産の償却に使われます。時が経つにつれて固定資産に生ずる価格の減少を償却費として積み立てゝ減少価格に充当する償却です。会社が所有しているいろいろな機器、例えば車、機械等です。amortizationは無形資産に対して ...
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- Depreciation
Allocating the cost of a asset over a period of time
In accountancy, depreciation is a term that refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used. Wikipedia
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