- 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
参考1:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph a(2)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
参考2:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
- 名称会计标准编码
-Topic 230
-SubTopic 10
- 45.
-Paragraph 28
-subparagraph(b)
-URI http:// sc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585.
参考文献3:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
- 名称会计标准编码
-Topic 350
-SubTopic 30
- 45.
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274
参考文献4:http://www.xbrl.org/2003/role/presentationref
-Publisher FASB.
- 名称会计标准编码
-Topic 350
-SubTopic 30
- 50.
-Paragraph 2
-subparagraph(a)(2)
-URI http:// sc.fasb.org/extlink&oin = 7658586 &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 |