The limit to depreciation or amortization of the software separately purchased by the outsourcing enterprises may be reasonably cut to 2 years.

服务外包企业单独购置的软件，其折旧或摊销年限可适当缩短，最短为2年。

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The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;

采用成本模式的，投资性房地产的折旧或摊销，以及减值准备的计提情况。

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Although not a cash cost, depreciation or amortization is typically included in the calculation of EVA as an economic cost for the use of the asset during the period.

虽然折旧或摊销不是现金的支出，但它在EVA的计算中是一种在某一时期内使用某资产的典型的经济成本。

youdao

In 2011, private-equity firms paid acquisition prices averaging nearly nine times the earnings before interest, taxes, depreciation and amortization, or Ebitda, of target companies.

WSJ: Private-Equity Firms Forced to Evolve

Another figure that troubled investors is LinkedIn's forecast for its earnings before interest, taxes, depreciation and amortization, or EBITDA. This measure provides an inkling of how much money the company is likely to make.

NPR: LinkedIn's Disappointing Outlook Eclipses Big 1Q

Debt-service coverage is defined as EBITDA, or earnings before interest, taxes, depreciation and amortization, relative to the current portion of long-term debt and interest.

FORBES: Two signs private companies are stronger