Akoustis Technologies, Inc. General form of registration statement for all companies including face-amount certificate companies

[1]	Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.
[2]	Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever period is shorter.

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Describes the periods of time over which an entity anticipates to receive utility from its property, plant and equipment (that is, the periods of time over which an entity allocates the initial cost of its property, plant and equipment).

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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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