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From page 232... ...
232 Amortization Amortization is similar to depreciation, which is used for tangible assets, and to depletion, which is used with natural resources. Amortization roughly matches an asset's expense with the revenue it generates.
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From page 233... ...
Definitions 233 Pro Forma Pro forma is the assumed, forecasted, or informal information presented in advance of the actual or formal information. The common objective of a pro forma document is to give a fair idea of the cash outlay for a shipment or an anticipated occurrence.
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