Definicja amortization (FI-LC)
The process of reducing the value of intangible assets by spreading the costs over the useful life of the asset.
This can also be achieved by making a value adjustment on the balance sheet key date. From a consolidation point of view, the amortization of goodwill during the first consolidation is relevant. Typically, the procedures for amortization are governed by external regulatory bodies.
Słownik i definicje SAPa na A.