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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, from an acquisition.

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The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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