RETURN TO THE GLOSSARY INDEX 

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. ]

 

Dividends

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