Depreciation and amortization are fictitious numbers.

Thats is why you substract this amount from the net loss when figuring out the burn-rate.

And yes if buy equipement, this will go book in the assets. This is part of the capital expenditures budget and yes money will have been spent.

Guys, I'm just explaining that a net loss of 12M$ doesn't equals to 12M$ leaving your bank account.

Sorry it this wasn't clear