You are watching: The periodic transfer of the cost of an intangible asset to expense is referred to as
The prices of obtaining addressed assets, adding to a addressed asset, improving a solved asset, or extending a fixed asset"s beneficial life.
Leases that include one or even more provisions that lead to treating the leased assets as purchased assets in the accounts.
The organized routine deliver of the price of a addressed ascollection to an expense account in the time of its meant advantageous life.
A approach of depreciation that provides periodic depreciation expense based on the decreasing book worth of a fixed ascollection over its approximated life.
The number of dollars of sales that are created from each dollar of average addressed assets throughout the year, computed by separating the net sales by the average net fixed assets.
Long term or reasonably permanent tangible assets such as tools, machinery, and also structures that are provided in the normal organization operations and that depreciate over time.
An intangible asset that is developed from such favorable determinants as location, product top quality, reputation, and also managerial skill.
Long-term assets that are useful in the operations of a organization, are not held for sale, and are without physical features.
Leases that carry out not fulfill the criteria for capital leases and also therefore are accounted for as operating expenses.
Costs that benefit only the current duration or expenses incurred for normal maintenance and also repairs of addressed assets.
A strategy of depreciation that gives for equal periodic depreciation price over the estimated life of a fixed ascollection.
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A technique of depreciation that provides for depreciation price based upon the intended productive capacity of a addressed asset.
Fundamentals of Corpoprice Finance11th EditionBradford D. Jordan, Randolph W. Westerarea, Stephen A. Ross
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