Accounting
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Boundless Accounting
Controlling and Reporting of Intangible Assets
Accounting Textbooks Boundless Accounting Controlling and Reporting of Intangible Assets
Accounting Textbooks Boundless Accounting
Accounting Textbooks
Accounting

Section 3

Intangible Asset Impairment

Book Version 3
By Boundless
Boundless Accounting
Accounting
by Boundless
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3 concepts
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Limited-Life Impairment

Limited-life intangibles are amortized throughout the useful life of the intangible asset using either the units of activity or the straight-line method.

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Indefinite-Life Impairment

Because Indefinite-life tangibles continue to generate cash they can't be amortized; they must be evaluated for impairment yearly.

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Goodwill Impairment

Goodwill is an intangible asset that is tested yearly for impairment; it is not amortized.

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