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When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...
In tax law, amortization refers to the cost recovery system for intangible property.Although the theory behind cost recovery deductions of amortization is to deduct from basis in a systematic manner over an asset's estimated useful economic life so as to reflect its consumption, expiration, obsolescence or other decline in value as a result of use or the passage of time, many times a perfect ...
Intangible asset finance, also known as IP finance, is the branch of finance that uses intangible assets such as intellectual property (legal intangible) and reputation (competitive intangible) to gain access to credit.
The Trump administration's abrupt freeze on nearly all federal grants and loans has created widespread confusion.
(The Center Square) – Street racers could soon face a rude awakening under legislation considered by state lawmakers on Thursday to require speed-limiters for certain offenses. Rep. Mari Leavitt ...
A group opposed to affirmative action filed a lawsuit accusing McDonald's of not going far enough when it recently rolled back several diversity initiatives by continuing to maintain a program ...
Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).
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