Amortization
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Amortization is a noncash charge against intangible assets, such as goodwill.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Amortization. A noncash charge against intangible assets, such as goodwill.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
