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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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Amount of increase (decrease) to assets, excluding financial assets and goodwill, lacking physical substance with a finite life for purchase accounting adjustments.

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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Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

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