Unlike the Depreciation Calculation Worksheet, the new Amortization Calculation Worksheet uses the acquisition cost rather than book value of an asset as the calculation base for current-period amortization. While this might be appropriate for straight-line amortization, it does not match the declining balance method used on the Depreciation Calculation Worksheet.

Of course, there is no indication on the worksheet of what method is being used (just like the Depreciation Calculation Worksheet).