Amortization

Knowledge Center




Summary, forum, best practices, expert tips and information sources.

10 items • 26.656 visits

Translate


Summary

What is Amortization? Meaning.

Amortization is an accounting term for the gradual recognition of the expenses associated with intangible assets such as brands, trademarks, copyrights, goodwill and so on, typically over a period of several years. The expenses are initially added to the value of the asset, and gradually transferred from the balance sheet to the income statement using a fixed schedule, usually a constant amount per month (or other accounting period).


The use of amortization affects a company's (or an individual's) financial statements, and, in most countries, their taxes.


The advantage of amortization is that it allows the organization to properly recognize that such expenses contribute to productivity or profitability over a relatively long period. Note that the determination of which intangible assets can be amortized, and what period to use, can have substantial effects on the reported profitability of an enterprise.


The similar concept for tangible assets is called depreciation.


Special Interest Group

Amortization Special Interest Group.



Special Interest Group (33 members)

Forum

Forum about Amortization. Below you can ask a question about this topic, share your experiences, report a new development, or explain something.


Start a new topic about Amortization

 

🔥 NEW Quotes on Amortization. Quotations
Hi, do you know of a remarkable, humorous quote by a famous person or a proverb related to amortization or recognition of the expenses?
Please enter a reaction to share it for other people to enjoy...
3
 
1 comments

Best Practices

The best, top-rated topics about Amortization. Here you will find the most valuable ideas and practical suggestions.


Expert Tips

Advanced insights about Amortization. Here you will find professional advices by experts.


Information Sources

Various sources of information regarding Amortization. Here you will find powerpoints, videos, news, etc. to use in your own lectures and workshops.


Introduction and Summary of Intangible Assets (IAS38)

Initial Understanding of Intangible Assets, Accounting Treatment
Accounting treatment of intangible assets: - Identifiable (seperable, legal right) - Non-monetary Assets (non-cash) -...

Research Links

Jump to further research sources regarding Amortization.


News

News

Videos

Videos

Presentations

Presentations

 
Books

Books

Academic

Academic

More

More


Compare also: Pro Forma Earnings  |  Depletion  |  Depreciation  |  Time Value of Money  |  Social Capital  |  Relational Capital

Special Interest Group

Do you know a lot about Amortization? Become our SIG Leader

 

Return to Management Hub: Decision-making & Valuation  |  Finance & Investing  |  Knowledge & Intangibles


More on Management  |  Return to Management Dictionary

 

This ends our Amortization summary and forum.



About 12manage | Advertising | Link to us / Cite us | Privacy | Suggestions | Terms of Service
2023 12manage - The Executive Fast Track. V16.0 - Last updated: 31-1-2023. All names of their owners.