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Fundamental
Amortization
Systematic expense recognition for intangible assets
Definition
Amortization is the process of gradually expensing the cost of intangible assets (like patents, trademarks, or goodwill) over their useful life. Similar to depreciation for tangible assets, it reduces reported earnings but doesn't involve actual cash outflows.
Related Topics
#accounting
#intangible assets
#earnings
#depreciation
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Category: Fundamental
Fundamental analysis examines a company's financial health, management quality, and market position to determine intrinsic value.
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