- Definition
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.
+参考文献
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB.
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
- 45.
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB.
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
- 45.
-Paragraph 28
-subparagraph(b)
-URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585
参考文献3:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
- 50.
-Paragraph 2
-subparagraph(a)(2)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275
+ Details
Name: |
US-GAAP_AMORTIZIONOOFINTANGIBLEASSETS. |
Namespace Prefix: |
us-gaap_ |
Data Type: |
XBRLI:MoneTaryItemtype. |
平衡类型: |
借方 |
期间类型: |
duration |