wire off vs amortisation

Writting off means depreciate the full asset in the same year

and amortisation means depreciate the asset value over the period of its life..

welcome for any detail clerification...

if the value of preliminary asset is depreciated  for 5/6 yrs (as the case may be) .den we call dat prelm exp are w/o, & not amortised.

Amortisation is the gradual reduction of an amount over time. Examples are amortized expenses on limited life intangible assets and deferred charges. Assets with limited life have to be written down over the period benefitted. The amortization entry is to debit amortization expense and credit the intangible asset. However, unlimited life intangibles are subject to an annual impairment test.

Write off: To charge an asset amount to expense or loss, in order to reduce the value of that asset and one's earnings.