Taxation Law: Depreciation aur Amortisation ki pehchan kaisi hoti hai?

Yaar samajh nahi aaya, to please help karein. Main apni internship ki waqt mein Taxation Law study kar raha tha, jab maine dekha ki Depreciation aur Amortisation dono hi Asset ki value ki girthak mein lagti hai. Lekin, kya yeh dono hi ek jaisi cheezein hain ya unme beech koi fundaymantal difference hota hai? To maine dekha ki Doner aur Furan ki property par Depreciation lagti hai, jabaki Patent, Copyright aur Trademark jaise intangible assets par Amortisation lagti hai. To maine socha hai ki shayad Doner aur Furan se sambandhit ho, par kis tareeke se?