收入的总费用，以便以系统和理性的方式为预期从此类资产中受益的时期，以提供无形资产的费用（生产中未使用的非物质资产）。作为非手段费用，在使用间接方法计算或用于操作中使用的现金时，此元素被添加到净收入。

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-Name Accounting Standards Codification
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参考文献3：http：//fasb.org/us-gaap/role/ref/legacyref
-Publisher FASB
-Name Accounting Standards Codification
-topic 350.
-subtopic 30.
-Section 45
-Pragraph 2.
-URI http:// sc.fasb.org/extlink&oid=6388964 &loc=d3e16225-109274

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