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TeachMeFinance.com - explain Depreciation and amortization of property, plant, and equipment Depreciation and amortization of property, plant, and equipment The monthly provision for depreciation and amortization (applicable to utility property other than electric plant, electric plant in service, and equipment). About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.