The term means the same as depreciation, though in practice amortisation tends to be used for the write-off of intangible assets, such as goodwill, while either term is used for the write-off of fixed capital.

• 这个术语与折旧意思相同，不过在实际中摊销倾向于表示无形资产如商誉的冲销，但是这两个术语都表示固定资本的冲销。