Patents give your company the exclusive right to manufacture a specific product. They run for a set period of time before expiring and allowing your competitors to enter the marketplace. Patents ...

Just as the value of tangible assets like equipment often depreciates over time, so does that of intangible assets—like brands, trademarks, copyright, and product development. "Amortization" is the ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

A patent legally prohibits others from producing a product and allows the holder to sell the rights to produce the underlying good to other businesses. Given how valuable a patent can be, it must be ...

A recent Italian legislative decree to relaunch the economy includes tax relief measures related to patents, trade marks and know-how. This decree increases the deductible amortization rate for the ...

Amortization spreads intangible asset costs over their useful lives for financial reporting. Loan amortization involves paying higher interest initially, increasing principal payments over time.