Depreciation and Amortization

What are Depreciation and Amortization?

Depreciation and Amortization represent the total periodic allocation of capitalized costs, pertaining to property, plant and equipment, natural resources, and intangible assets. This includes goodwill and deferred charges to income statement over their economically useful lives.

They include:

Depreciation;
Amortization of Intangibles;
Amortization of Deferred Charges.

Cost of Goods Sold (COGS)

Depreciation