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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INVESTEE is the legal entity into which an investor has made an equity investment.

CURRENT COST is the cost which would be incurred for replacement of an asset.

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