depinde de tipul de active

Depreciation and Amortization of Intangible Assets

Depreciation and amortization are synonymous, it’s basically just different terms depending on the asset being devaluated.
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Fixed assets are depreciated and intangible assets are amortized.

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Other than the terminology, methods for depreciation of fixed assets can normally be applied when amortizing intangible asset.

Read more at Suite101: Financial Capital Basics – Intangible Assets: Amortization, Depreciation, Valuation and Definition of Intangibles http://accounting.suite101.com/article.cfm/financial-capital...

este important sa precizati ce si cum, daca amandoua tipurile sunt incluse atunci amandoua denumirile trebuie si ele incluse

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