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The aggregate expected value at the end of their useful life of a major finite-lived intangible asset class acquired during the period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

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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 intangible assets, excluding goodwill, acquired at the acquisition date.

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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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Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of increase in assets, excluding financial assets and goodwill, lacking physical substance with an indefinite life, from an acquisition.

No definition available.

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