GLOSSARY of Accounting Terms – D

August 24th, 2006 Comments off
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Depreciation (amortisation)

The systematic allocation of the depreciable amount of an asset over its useful life.

[ In the case of an intangible asset, the term amortisation is generally used instead of depreciation. The two terms have the same meaning. ]


Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

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Financial Accounting


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