Value of expenses recorded by the organization during the reporting period for depreciation and amortization.
Value of expenses recorded by the organization during the reporting period for depreciation and amortization.
This metric is intended to capture the costs the organization incurred during the reporting period for depreciation and amortization of assets on a defined schedule over time.
This is a submetric of Total Expenses (FP2321), which has 5 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revision to usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
Immaterial change. Depreciation and Amortization Expense (FP9462) replaced Depreciation and Amortization / Write-offs (F29). IRIS ID / metric name changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS+ v1.0 Released
New metric. Depreciation and Amortization / Write-offs (F29) was developed via the Original IRIS Working Group.