1. Accelerated amortization & depreciation up to 10 years.

2. Systematic amortization method is the most widely used one.

3. EBITDA represents earnings before interests, taxation, depreciation and amortization.

4. The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.

5. Should the investor impute a $2 per share amortization charge annually ($80 divided by 40 years) to calculate"true" earnings per share?

6. Because the amortization of organization costs usually is immaterial in dollar amount, th is convenient treatment is justified by the accounting principle of materiality.

7. The straight-line amortization of the unrecognized APBO at the time FASB Statement No. 106 is adopted.

8. Calculate the rate, payment principal or amortization by inputting any three known variables.

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9. The amortization of self-produced goodwill should be reevaluated year after year.

10. However, instead of increasing interest expense , amortization of premium decreases interest expense .

11. Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.

12. Straight - line amortization allocates an equal amount of premium or discount to each interest period.

13. The term "depreciation" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.

14. There is no restriction on payment of amortization of loans or depreciation of direct investments.

15. The amortization period for intangible assets assigned or invested by Dalian industrial enterprises can be reduced by not more than 40% based on current period of amortization.

16. Amortization of a debt.

17. When the service life and the amortization method of intangible assets are different from those before, the years and method of the amortization shall be changed.

18. An item such as amortization of bond premium would be deducted from the net income figure in the statement of changes in financial position.

19. the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.

20. The company said the charge will provide a noncash benefit in future years from reduced depreciation and amortization.

21. Lease payments are treated partially as interest expense and partly as amortization of the capital-lease liability.

22. Article 17With regard to intangible assets with limited service life, its amortization amount shall be amortized within its service life systematically and reasonably.

23. Moreover , the paper simply discusses problems concerning intangible asset amortization and information disclosure.

24. SABMiller's bid values Foster's at 12.5 times current year forecast earnings before interest, tax, depreciation and amortization (EBITDA).

25. This article, in view of this change, mainly discusses the confirmation and amortization method of the unrealized financing profits by the lessor of finance leases of assets.

26. Money which is not paid when due, under a payment plan or amortization schedule. Could lead to enforcement of loan agreement by lender.

27. Actuarially, some companies may even enjoy pension cost reduction, due to having longer period for accounting amortization and pension reserve preparation.

28. Combining thecharacteristic of human resource at the same time, it analyses the questions of revaluation and amortization of the human resource value during the course of reconfirmation.

29. Analysis by the sinking - fund procedure is also known as " amortization with interest on first cost. "

30. The total payment is a varying combination of both interest and repayment ( amortization ) of principal.

31. The unit -- which UBS estimated was worth $700 million -- produced 340,500 tonnes of zinc in 2008 and posted earnings before interest, tax, depreciation and amortization (EBITDA) of $209 million.

32. Fixed assets accounting for depreciation and amortization disposal and write - off.

33. As to the realization and measuring of the negative goodwill, the confirmation of the amortization ratio is a critical problem.

34. The processes of depredation, amortization, and depletion discussed in this chapter all have a common goal.

35. And EBITDA is roughly equivalent to operating cash flow: operating profits before you deduct debt interest, taxes, depreciation and amortization.

36. Notice that amortization of the discount increases Solarwind Corporation's annual interest expense.

37. Recognized one year's amortization of premium on 40 - year bonds payable.

38. We've recently completed negotiations concerning public - sector debt and have rescheduled certain amortization periods.

39. Our amortization charge now will be about $1.0 million for the next 28 years, and $. 7 million for the following 12 years, 2002 through 2013.

40. The low - value consumables are price with the one - off amortization method.

41. Peanut Corp.'s earnings before any goodwill amortization or depreciation adjustment are $ 80 million.

42. Going green did make the renovation cost 30 percent more, Lageder says,[] "but that just means there is a slightly longer amortization period.

43. However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.

44. Excluding amortization and business realignment charges, Dell said it would have earned 33 cents per share.

45. Form of intangible assets, according to the intangible asset amortization costs of 150 %.

46. For an amortizing transaction, the amount will be listed in an amortization schedule.

47. Recognized one year's amortization of discount on 40 - year bonds payable.

48. Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.

49. The entry of fixed assets, depreciation, maintenance, amortization and other costs.

50. There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.

51. straight-line amortization allocates an equal amount of premium or discount to each interest period.

52. Amortization Debt payment which includes repayment of both principal and interest.

53. Account for basic bonds payable transactions by the straight - line amortization method.

54. Some expenses such as depreciation expense, amortization expense and depletion expense are non - cash expenses.

55. Private equity leveraged buyouts such as that of Tribune commonly burdened media companies with debt of six to seven times earnings before interest, tax, depreciation and amortization (EBITDA).

56. Article 21An enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.