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  2. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    Goodwill and intangible assets are usually listed as separate items on a company's balance sheet. [4] [5] In the b2b sense, goodwill may account for the criticality that exists between partners engaged in a supply chain relationship, or other forms of business relationships, where unpredictable events may cause volatilities across entire ...

  3. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    Intangible assets with indefinite useful lives are reassessed each year for impairment. If an impairment has occurred, then a loss must be recognized. An impairment loss is determined by subtracting the asset's fair value from the asset's book/carrying value. Trademarks and goodwill are examples of intangible assets with indefinite useful lives.

  4. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.

  5. Category:Intangible assets - Wikipedia

    en.wikipedia.org/wiki/Category:Intangible_assets

    Articles relating to intangible assets, assets that lack physical substance. Examples are patents , copyright , franchises , goodwill , trademarks , and trade names , as well as software . Subcategories

  6. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees.

  7. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace. Intangible assets include goodwill, intellectual property (such as copyrights, trademarks, patents, computer programs), [4] and financial assets, including financial investments, bonds, and companies ...

  8. What Is Depreciation? Importance and Calculation Methods ...

    www.aol.com/finance/depreciation-importance...

    These physical assets lose value due to wear and tear or obsolescence. Amortization applies to intangible assets, like patents, trademarks and goodwill. These assets, while non-physical, also ...

  9. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    Goodwill is treated as an intangible asset in the consolidated statement of financial position. It arises in cases where the cost of purchase of shares is not equal to their par value. For example, if a company buys shares of another company worth $40,000 for $60,000, there is a goodwill worth $20,000.