Examples of Amortized in the following topics:
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Accounting Methodologies: Amortized Cost, Fair Value, and Equity
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Amortized Cost Method
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Amortization of Intangible Assets
- Amortization is the systematic write-off of the cost of an intangible asset to an expense, which effectively allocates a portion of the intangible asset's cost to each accounting period in the economic or legal life of the asset (an amortization expense).
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Copyrights
- A copyright is an amortizable, intangible asset that is used to secure the legal right to publish a work of authorship.
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Patents
- A patent is an amortizable, intangible asset that grants a business the sole right to manufacture and sell an invention.
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Franchises and Licenses
- Amortizing is a term that only applies if there is a franchise or license asset.
- Amortization is the process of writing off the cost of an asset over its useful life.
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Times Interest Earned Ratio
- EBITDA can be calculated by adding back Depreciation and Amortization expenses to EBIT.
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Bonds Issued at a Premium
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Limited-Life Impairment
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Bonds Issued at a Discount