Amortization Is

Amortization is:

A) The systematic allocation of the cost of an intangible asset to expense over its estimated useful life.
B) The process of allocating to expense the cost of a plant asset to the accounting periods benefiting from its use.
C) Also called depletion.
D) An accelerated form of expensing an asset's cost.
E) The process of allocating the cost of natural resources to periods when they are consumed.