Other intangible assets for which no amortized expense may be calculated for deduction.

其他不得计算摊销费用扣除的无形资产。

youdao

For the following intangible assets, no amortized expense may be calculated.

下列无形资产不得计算摊销费用扣除。

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The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

youdao

Independent firms benefit from full expensing of their intangible drilling costs, while the integrated firms can expense only 70 percent of their IDCs and must write off the rest over a five- year period.

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These reconciliations adjust the related GAAP financial measures to exclude stock-based compensation, amortization of acquisition-related intangible assets, other acquisition-related costs, a contribution expense, a legal settlement charge, and the associated tax impact of these items, where applicable.

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Under German accounting the producer of an intangible asset like a film must treat the production costs as an expense.

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