Difference between accumulated depreciation and accumulated amortization

1) The applicable scope of accumulated depreciation is fixed assets. Monthly depreciation of fixed assets, should be:

Borrow: manufacturing cost

Borrow: management fee

Debit: sales expenses

Credit: accumulated depreciation

2) The scope of application of cumulative amortization is the intangible assets of the enterprise, including: patented technology, land use rights, etc. Amortization of intangible assets is conducted once a month. Amortization:

Borrow: management fee

Loan: accumulated amortization