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Depreciation aur Amortization non-cash expenses hote hain jo asset ki value ko uske useful life ke hisaab se expense me convert karte hain.

🔹 Depreciation kya hota hai?

Depreciation tangible assets par lagta hai jaise:

Machinery

Furniture

Vehicles

Buildings

👉 Asset physically use hone se ghista hai.

🔹 Amortization kya hota hai?

Amortization intangible assets par lagta hai jaise:

Patents

Copyright

Software

Goodwill

👉 Asset physically nahi dikhta, par value time ke saath kam hoti hai.
Key Difference (One Line)

✔ Depreciation → Tangible Assets
✔ Amortization → Intangible Assets

Ye concept Class 11, 12, B.Com, BBA, CA, CS, CMA students ke liye bahut important hai.

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