Although not a cash cost, depreciation or amortization is typically included in the calculation of EVA as an economic cost for the use of the asset during the period.

虽然折旧或摊销不是现金的支出，但它在EVA的计算中是一种在某一时期内使用某资产的典型的经济成本。

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For a fair value hedging of interest rate risk portfolio, the amortization shall be finished prior to the date of end of the relevant re-pricing period.

对于利率风险组合的公允价值套期，应当于相关重新定价期间结束日前摊销完毕。

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However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.

然而，如果专利权可能在不到17年内就失去效用，摊销应以更短的预计存续期限为基。

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