The using-up process or utilisation of intangible assets is referred to as:
A) depreciation.
B) depletion.
C) dilution.
D) amortisation.

Question

Quizplus · Accepted Answer

The using-up process or utilisation of intangible assets is referred to as amortisation. Depreciation is the process of using up tangible assets, depletion refers to the using up of natural resources, and dilution pertains to the decrease in value or earnings per share when new shares are issued.

The Using-Up Process or Utilisation of Intangible Assets Is Referred