The Soviet Union used cash accounting instead of accrual accounting, and with a uniform Chart of Accounts developed (probably by GOSPLAN) in Moscow. In consequence there was no matching of revenues against expenditures against revenues by accounting period (typically either a calendar month or fiscal month of exactly 4 weeks).
Cash accounting is done without many of the usual Balance Sheet control accounts such as Accounts Receivable, Accounts Payable, Prepaid Assets, Accrued Expenses, Accumulated Depreciation, Accumulated Amortization, Current Portion of Long Term Debt, and Deferred Revenues. I can't even begin to imagine what pretended significance Cost of Goods Sold is without employing the matching principle - but it's almost unrelated to actual cost of goods sold. Book learning (of accounting) in USSR would simply not have covered such unused topics.
Therefore there was no (natural, at least) distinction between long-lived assets requiring amortization and short-lived assets (such as inventory, accounts receivable, and cash) that don'; and no concept of amortization because that is an accrual accounting term that doesn't exist in cash accounting.
The closest one finds in Western economies is perhaps in the tax ledgers of Canadian corporations, as Revenue Canada requires income tax to be calculated on a cash accounting basis. However this is not strictly true: Capital Assets are entitled to tax relief in the amount of a Capital Cost Allowance calculated annually. Unfortunately this amount is set on the basis of social engineering principles rather than sound business practice, which is not so different but simply lesser in significance from the Soviet Union.
As an example of the absurdity of cash accounting in the modern world, consider the construction of a new factory over a two year span. That entire capital expense must be recognized in the (24 monthly) periods in which it is incurred - long before any revenue flows from the new factory.
In contrast, under accrual accounting those expenditures sit in a Capital Asset account until production begins. Then an amortization formula is applied to that asset each period, expensing a portion deemed to have been "consumed" in the period to generate an associated revenue. (The amortization formula attempts to spread the entire Capital Cost over the anticipated life of the asset.)
Note that the above is a very simplistic look at a complex topic. Proper justice would require me to advance my accounting background much further than I am interested in doing; and to re-open books I haven't looked at in nearly two decades.