Depreciation and amortisation

Description

Depreciation is the gradual writing-off over time of the value of a physical asset such as infrastructural assets, restricted assets, buildings, mobile equipment, and other plant, machinery, and office equipment. Amortisation is the gradual writing-off of the value of a non-physical asset over time. It is charged on intangible assets, such as software.

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Revision Information

Currently viewing revision 1 by on 7/10/2014 12:04:39 a.m.

Revision 1 *
15/03/2015 11:28:22 p.m.

Identifiers

DDI Agency
nz.govt.stats
DDI Id
2190a9fb-15a1-45ea-9bd2-9f34791e6bc4
DDI Version
1

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