Depreciation and Ammortization Charges

{
  "id": "MLC-T-ECS-000499",
  "term": "Depreciation and Ammortization Charges",
  "field": "Economic statistics",
  "definition": "Depreciation charged against tangible assets owned and used by a firm, tangible assets and improvements owned by a firm within leaseholds, and tangible assets obtained through capital lease agreements. This item also includes amortization charges against intangible assets (i.e., goodwill, patents, copyrights, etc.). Excluded from this item is accumulated depreciation.",
  "see_also": [
    "Operating Expenses"
  ],
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/depreciation-and-ammortization-charges/"
}