The Client Information System (CIS) is a web-based application designed for use on. most computers with an internet connection. There are, however, some minimum. requirements that must be met for its correct operation. While CIS may work (or. appear to work) normally on other operating systems or using other web browsers,
Amortization refers to spreading the cost of an intangible asset over its useful life. Depreciation refers to prorating the cost of a tangible asset over its estimated life. Intangible assets include patents, copyrights, and intellectual property. Tangible assets include land, buildings, equipment, and vehicles.
What is 'Depreciation, Depletion and Amortization â DD&A' Depreciation, depletion and amortization (DD&A) are noncash expenses used in accrual accounting. Depreciation is a means of allocating the cost of a material asset over its useful life, and depletion is used to allocate the cost of extracting natural resources from the Earth and is the actual physical depletion of a natural resource by a company.