The process described is the core definition of depreciation and amortization in accounting. Depreciation is the systematic allocation of the cost of a tangible asset (e.g., buildings, machinery) over its useful life. Amortization is the equivalent process for intangible assets (e.g., patents, copyrights). Both methods systematically "write-off" the asset's value as an expense on the income statement to match the cost of the asset with the revenues it helps generate over time, in accordance with the matching principle.

A. Gap Analysis is a strategic management method for assessing the difference between actual performance and desired performance.

B. ROA (Return on Assets) is a financial ratio that measures a company's profitability relative to its total assets.

C. ROI (Return on Investment) is a performance metric used to evaluate the efficiency or profitability of a particular investment.

D. Cash Flow is a measure of the net amount of cash moving into and out of a business; it reflects liquidity.

1. Walther, L. M., & Skousen, C. J. (2009). Principles of Accounting. Utah State University. Chapter 10, "Property, Plant, and Equipment," p. 10. The text defines depreciation as "the systematic allocation of the cost of a plant asset to expense over its useful life." It further explains amortization for intangible assets in Chapter 11.

2. Franklin, M., Graybeal, P., & Cooper, D. (2020). Principles of Accounting, Volume 1: Financial Accounting. OpenStax, Rice University. Section 10.2, "Describe and Apply Depreciation Methods," defines depreciation as "the process of allocating the cost of a tangible asset over its useful life." Section 10.5 defines amortization for intangible assets.

3. MIT OpenCourseWare. (2004). 15.511 Financial Accounting, Fall 2004. Lecture Notes, Lecture 10: Long-Lived Assets and Depreciation. Massachusetts Institute of Technology. p. 2. Defines depreciation as the "process of allocating the cost of a long-lived asset to expense in the accounting periods in which the asset is used."