유형자산에서 발생하는 감가상각비용 vs Amortization (무형자산에서 발생하는 감가상각비용)

Depreciation is an accounting method of allocating cost of a physical asset over its life expectancy or useful life and it represents how much of an asset's value has been used up. There are many types of depreciation, including straight-line and accelerated depreciation.