The correct answer is: A. Amortisation.
Amortisation is the process of allocating the cost of an intangible asset over its useful life. Intangible assets are assets that do not have physical substance, such as patents, trademarks, and goodwill. Amortisation is a way of accounting for the fact that these assets lose value over time.
Depreciation is the process of allocating the cost of a tangible asset over its useful life. Tangible assets are assets that have physical substance, such as buildings, equipment, and vehicles. Depreciation is a way of accounting for the fact that these assets wear out over time.
Depletion is the process of allocating the cost of a natural resource over its useful life. Natural resources are assets that are extracted from the earth, such as oil, gas, and minerals. Depletion is a way of accounting for the fact that these resources are used up over time.
Dilapidation is the process of deterioration of a building or other structure due to age, wear, or neglect. Dilapidation is not an accounting term, but it can affect the value of an asset.
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