Depreciation & Amortisation (D&A)
The systematic expensing of an asset’s cost over its useful life — depreciation for tangible assets, amortisation for intangibles. Non-cash: it reduces reported profit without a cash outflow, which is why it is added back on the cash flow statement.
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This term comes up constantly in accounting interviews and on the desk.
IB technical questions guideRelated Accounting terms
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