Amortisation: related pages

The addition to the balance sheet as an asset of an amount that could otherwise have been treated as an expense.

The allocation of the cost of an asset to the profit and lost account by allocating part of the cost to each year of its estimated useful life.

Assets that do not have a definite form. They include goodwill, patents, trademarks and capitalised development costs.

Expenditure on researching and developing new products. Development costs are related to specific products and may be capitalised.

Assets that have a physical form and financial assets, as opposed to intangible assets.

The value of the asset at the end of its useful life (for the purpose of depreciation), or at the end of a lease.