ACCUMULATED AMORTIZATION Definition

ACCUMULATED AMORTIZATION is the cumulative charges against the intangible assets of a company over the expected useful life of the assets.

Learn new Accounting Terms

VALUATION APPROACH is a general way of determining a value indication of a business, business ownership interest, security, or intangible asset using one or more valuation methods.

DISCOUNT FOR THE LACK OF CONTROL is an amount or percentage deducted from the pro rata share of value of one hundred percent (100%) of an equity interest in a business to reflect the absence of some or all of the powers of control.

Suggest a Term