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Amortizatin

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(Querist)
19 January 2015 what is amortization ...we can charged against goodwill..
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CMA MALHAR BEHERA

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CMA MALHAR BEHERA (Expert)
19 January 2015 Amortisation refers to the expensing of intangible capital assets (intellectual property: patents, trademarks, copyrights, etc.) in order to show their decrease in value as a result of use or passage of time. This could be because of consumption, expiration or obsolescence.

Generally accepted accounting principles no longer require that purchased goodwill be amortized.

All non-current intangible assets other than goodwill will need to be depreciated or amortized over their useful life, unless the asset life is determined to be indefinite
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