Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

EVEN WITH THE GUIDANCE IN FASB STATEMENT NO. 142, th e useful life of certain intangible assets is difficult to judge, particularly assets that involve contracted or other legally set terms. Companies ...

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

With mergers and acquisitions a hot topic for 2025 and set to remain a top trend in 2026, advisers need to pay close attention to the treatment of ...

To appropriately record the amortization of an intangible asset, you need to know the useful life of the item in question, how much it cost to acquire and whether it will have any resale value after ...

Amortization of intangible assets refers to the systematic allocation of the cost of intangible assets – non-physical assets such as patents, trademarks, copyrights, or licenses – over their useful ...

Most small businesses use some form of a fixed asset in their operations. A fixed asset is a resource a business reports in the assets section of its balance sheet, typically under the "property, ...