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 5

Reporting and Analyzing Intangibles

Book Version 3
By Boundless
Boundless Accounting
Accounting
by Boundless
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Reporting Intangibles

Intangible assets are either recorded at cost or expensed as they are created.

Reporting R&D Cost

Expense R&D, unless items have alternative future uses, then allocate as consumed, or capitalize and depreciate as used.

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Analyzing Intangible Assets

Intangibles with identifiable useful lives are amortized on a straight-line basis over their economic or legal life, whichever is shorter.

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