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RETURN TO THE GLOSSARY INDEX |
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Depreciation (amortisation) |
The systematic allocation of the depreciable amount of an asset over its useful life. [ In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning. ] |
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Dividends |
Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. |
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