2
Law::
depreciation • (normal) wear and tear (ie natural ‘wear and tear’ as the result of ordinary and reasonable use of the subject-matter, such as of leased premises) • amortization 1. law, also : to alienate in mortmain 2. accounting a. to provide for the gradual extinguishments of (an obligation, as a mortgage or bond issue) by payment of the principal or by contribution to a sinking fund usu with or at the time of each periodic interest payment b. to write down gradually to extinguishment the cost of (an asset) by periodic charges to expense or profit and loss – usu applicable to intangible assets (as patents, bond premiums)
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