Asset amortization is an accounting method used to spread the cost of an intangible asset over its useful life. Asset amortization aims to accurately reflect a company’s financial position, especially ...

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

The terms "capitalization" and "amortization" refer to the same principle when talking about business assets -- spreading the cost of the assets over a number of years, as opposed to accounting for ...

Learn how to use IRS Form 4562 to claim depreciation and amortization deductions for business property. Understand the criteria, asset types, and filing process.