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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. Intangible assets can for example be used in equity finance.
An asset depreciation at 15% per year over 20 years [1] In accountancy, depreciation 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 assets are ...
The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.. The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as ...
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
An engine has one or more devices for converting energy it produces into a usable form, electricity connection through the alternator, hydraulic connections from a pump or engine system, compressed air, and engine vacuum; or the engine may be directly tapped through a mechanical connection. Modern vehicles run most accessories on electrical power.
Most small engines use a governor to maintain a constant engine speed under varying loads. Some engines also have a mechanism for the user to adjust the engine speed. Rather than directly controlling the opening of the carburetor throttle, this is usually achieved by adjusting the governor, which in turn regulates the engine speed higher or lower.