Depreciation Amortization And Accretion (Historical)
Returns the historical depreciation, amortization, and accretion expense. This non-cash expense is added back to net income when calculating operating cash flow.
Parameters
| Parameter | Required | Description |
|---|---|---|
| Symbol | Yes | Stock ticker symbol (e.g., AAPL, MSFT) |
| Year | Yes | Fiscal year (2023) or period code (lq, ly) |
| Quarter | No | Quarter number 1-4 (default: 1) |
| TTM | No | Set to "TTM" for trailing twelve months |
Components
| Component | Description |
|---|---|
| Depreciation | Allocation of tangible asset costs (PP&E) |
| Amortization | Allocation of intangible asset costs |
| Accretion | Increase in value of discounted liabilities |
Notes
- Non-cash expense that reduces reported income
- Added back in cash flow statement
- Higher D&A indicates capital-intensive business
- Used to calculate EBITDA: Operating Income + D&A
Syntax
=hf_Depreciation_Amortization_and_Accretion(Symbol, Year, [Quarter], [TTM])Parameters
Stock ticker symbol
Fiscal year or period code (e.g., 2023, lq, ly)
Calendar quarter (1-4)
Set to 'TTM' for trailing twelve months
Returns
Depreciation, amortization and accretion expense
Examples
=hf_Depreciation_Amortization_and_Accretion("AAPL", 2023, 4)=hf_Depreciation_Amortization_and_Accretion("MSFT", "ly")=hf_Depreciation_Amortization_and_Accretion("AMZN", 2023, , "TTM")=hf_Depreciation_Amortization_and_Accretion(A1, B1, C1)When to Use
- Calculating EBITDA from operating income
- Understanding non-cash expenses
- Asset intensity analysis
- Cash flow reconciliation
- Comparing capital-intensive vs asset-light businesses
When NOT to Use
| Scenario | Use Instead |
|---|---|
| Need EBITDA directly | EBITDA() |
| Need capital expenditures | hf_Capital_Expenditure() |
| Need operating cash flow | hf_Net_Cash_Flow_from_Operations() |
| Need PP&E value | hf_Property_Plant_Equipment() |
Common Issues & FAQ
How do I calculate EBITDA?
EBITDA = Operating Income + D&A. Or use the direct EBITDA() function for current TTM.
Why does Amazon have such high D&A?
Capital-intensive businesses with large PP&E and intangibles have higher D&A. Amazon has massive fulfillment center and AWS infrastructure.
Is D&A the same as CapEx?
No. D&A is the expense recognized for past capital investments. CapEx is current spending on new assets. Over time they should roughly match.
Related Formulas
More MarketXLS Historical Fundamentals formulas you can use in the same worksheet:
- Depreciation Unreconciled (Historical)
- Diluted EPS Accounting Change (Historical)
- Diluted EPS Continuing Operations (Historical)
- Diluted EPS Discontinued Operations (Historical)
- Diluted EPS Extraordinary Items (Historical)
- Diluted EPS From Total Operations Year To Date (Historical)
- Diluted EPS Other Gains/Losses (Historical)
- Diluted EPS Preferred Securities (Historical)
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