Amortization of Intangibles
Also called: intangible amortisation, amortisation of intangible assets
Amortisation of intangibles spreads the cost of patents, customer lists and acquired software over their useful lives, the intangible equivalent of depreciation. Goodwill is the exception in most modern standards: it isn't amortised, only tested for impairment. Acquisition-heavy companies routinely exclude this charge from adjusted earnings, which flatters serial acquirers precisely where scepticism is most warranted.
Where this is taught
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