I found my April 2012 issue of Backpacker, which is the gear guide issue, and I was reading page 13. As I read down the list I caught an error that made me cringe. It says, "amortize the cost of 850-fill down bag over 10 years..." *bangs head against the wall* You don't amortize tangible assets, you depreciate them! The accountant inside of me had to point it out. Sorry, not sorry.

Good job, Grasshopper; we trained you well.

The article spurn a thought in my head. Why do we depreciate tangible assets, amortize intangible assets, and depleted natural resources? The concept for each terms are the same and yet we have to be specific. I must have fell asleep in class that day..

Edit: I don't ask for random accounting and financial thoughts. They just float into my head. I do ask for backpacking thoughts

That's not what the writer meant. What he meant was divide the cost of a quality bag over time, not depreciate it as in accounting terms. I've had my down bag for over 25 years. It hasn't gotten much use, so it has cost me about $10 a year to own and still looks like new. What he tried to convey is that it is worth it to buy gear that will last. My Capilene base layer is the same vintage and has had plenty of use and is still in good shape, a bargain, even with the initial high price.