Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Core

Depreciation and amortisation

Also called: D&A

ELI5

Combined non-cash charges allocating asset costs over time.

Used in conversation

“Keep depreciation and amortisation on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “Depreciation and amortisation” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.