Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

The Financial Accounting Standards Board voted to approve an accounting standards update that would enable more companies to opt for a proportional amortization accounting method for their tax credit ...

Businesses use depreciation on physical assets such as buildings and equipment to spread the cost of the assets over time, allowing the expense to be deducted while the assets are in use. For ...

The International Accounting Standards Board is considering changes in how to account for goodwill under International Financial Reporting Standards, perhaps reintroducing goodwill amortization. IASB ...

FASB has made targeted changes to the rules governing accounting for amortization of premiums for purchased callable debt securities. The changes are described in Accounting Standards Update No.

When a company acquires assets, those assets usually come at a cost. However, because most assets don't last forever, their cost needs to be proportionately expensed based on the time period during ...

The AICPA Not-for-Profit Entities Expert Panel developed nonauthoritative guidance in response to an accounting alternative for private companies developed by the Private Company Council (PCC). The ...

Patents provide companies or entities the exclusive right to market a specific product or technology for a predetermined period. These rights may cost a company a good deal of money, which is ...

Dr. Ryan Meili is a Family Physician in Saskatoon, an expert advisor with Evidence Network and founder of Upstream; James Hughes is a senior fellow at the J.W. McConnell Family Foundation and a former ...

BusinessWeek’s Sept. 11 cover story is the best article I’ve seen yet on option ARMs, the exotic mortgage loans that allow borrowers to make very low payments in the initial years of the loan. The ...