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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 ...
Amortization is recorded in the financial statements of an entity as a reduction in the carrying value of the intangible asset in the balance sheet and as an expense in the income statement. Under International Financial Reporting Standards , guidance on accounting for the amortization of intangible assets is contained in IAS 38. [ 1 ]
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.
Klimov TV3-117 turboshaft engine. The accessory drive is the large casting on the top. The accessory drive is a gearbox that forms part of a gas turbine engine. [1] Although not part of the engine's core, it drives the accessories – such as generators, pumps for fuel and lubrication oil, air compressors, hydraulic pumps and engine starters – that are otherwise essential for the operation ...
The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. [4] Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity.
The Mitsubishi 6A1 engine is a series of piston V6 engines from Mitsubishi Motors, found in their small and medium vehicles through the 1990s. They ranged from 1.6 to 2.5 L (1,597 to 2,498 cc) in size, and came with a variety of induction methods and cylinder head designs and configurations.
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
The L3A is the direct-injection 1.5 L naturally-aspirated variant of the SGE used in the second-generation Chevrolet Volt, with a 74 mm × 86.6 mm (2.91 in × 3.41 in) bore and stroke for a total capacity of 1,490 cc (1.5 L). The compression ratio is 12.5:1 and the engine can run on regular unleaded-grade gasoline.