Amortization vs Depreciation

Pemahaman terkait Amortization dan Depreciation dijelaskan di halaman berikut

Amortization vs. Depreciation: What's the Difference?Investopedia

Amortization vs Depreciation: Key Differences

Amortization	Depreciation
Applies only to intangible assets	Applies only to physical assets
Philosophically spreads an asset's cost	Philosophically reduces an asset's value
Generally is only done using the straight-line method	Has many methods a company may choose from
Often results in the same amount recorded each year	May result in accelerated, inconsistent amounts recorded each year
Doesn't incorporate salvage value when determining amortization base	May incorporate salvage value when determining depreciation base
May not always use contra assets	Always uses contra assets