Often, both in literature and practice in economics, it is found that a number of terms related to the amortization process, such as wear, depreciation, physical lifetime, economic lifetime, useful lifetime, normal operation lifetime are used a manner that distorts their content and, therefore, affect the quality Bum Bags of information provided through them.In this article we intend to give opinion to contribute to clarifying the Brush Guards meaning of the terms mentioned, including the relationships between them, in order to provide a more rigorous conceptual base regarding the professional reasoning applicable to amortization.Given that this topic is a focal point of the spheres of interest of several categories of specialists, we will expose our work by comparing the national tax accounting regulations and, international accounting standards and international valuation standards.