This guideline provides guidance for capitalization, depreciation/amortization and construction in progress of capital assets purchased, constructed or developed ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

The terms "capitalization" and "amortization" refer to the same principle when talking about business assets -- spreading the cost of the assets over a number of years, as opposed to accounting for ...

Andriy Blokhin has 5+ years of professional experience in public accounting, personal investing, and as a senior auditor with Ernst & Young. Robert Kelly is managing director of XTS Energy LLC, and ...

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

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

NEW YORK--(BUSINESS WIRE)--Simplify Asset Management (“Simplify”), an innovative provider of Exchange Traded Funds (“ETFs”), is today announcing the launch of the firm’s two newest ETFs (NXTI and NXTV ...

The contemporary firm operates in an economy where the locus of competitive advantage has shifted decisively from tangibles to intangibles, with the skills of people, the architecture of data, and the ...