DEPRECIATION AND AMORTIZATION Definition

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DEPRECIATION AND AMORTIZATION is the standard line item in an income statement that sums: Depreciation, the non-cash expense of a tangible investment over time and Amortization, the non-cash expenses of an intangible investment over time.

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ECONOMIC VALUE (EV) is the value of an asset deriving from its ability to generate income.

EVA see ECONOMIC VALUE ADDED.

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