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  2. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    Intangible assets may be one possible contributor to the disparity between "company value as per their accounting records", as well as "company value as per their market capitalization". [5] Considering this argument, it is important to understand what an intangible asset truly is in the eyes of an accountant.

  3. Assets vs. Expenses: Understanding the Difference - AOL

    www.aol.com/finance/assets-vs-expenses...

    Assets and expenses are two important accounting concepts elemental to understanding your company’s performance. While both assets and expenses have a debit balance on your business’s ...

  4. 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 ...

  5. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation is a term that refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the ...

  6. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    In financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive economic value. Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). [1]

  7. Intangible asset finance - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset_finance

    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. Like other areas of finance, intangible asset finance is concerned with the interdependence of value, risk, and time.

  8. 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 ...

  9. Amortization (accounting) - Wikipedia

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

    Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life. Depreciation is a corresponding concept for tangible assets. Methodologies for allocating amortization to each accounting period are generally the same as those for depreciation.