将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.

youdao

外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

youdao

在某些公司，有些无形资产，如商标等，可能非常重要，但得到的过程中并没有付出巨额成本。

In some companies, certain intangible assets such as trademarks may be of great importance but may have been acquired without incurring any significant cost.

youdao