Some special industries include amortization as direct costs, like rental business--but that's rare.
And then some people talk about gross profit as gross margin less expenses. In that case, amortization, which is an expense, would count.
Tim Berry is the chairman of Eugene, Ore.-Palo Alto Software, which produces business-planning software. He founded Bplans.com and wrote The Plan-As-You-Go Business Plan, published by Entrepreneur Press. Berry is also a co-founder of HavePresence.com, a leader in a local angel-investment group and a judge of international business-plan competitions.