intangible asset amortization

基本解释

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
將無形資産的成本在其存續期內系統化地結轉到費用叫做攤銷。
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
攤銷的一般會計分錄由借記攤銷費和貸記無形資産賬戶組成。
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.
理論上不反對貸記累計攤銷賬戶而非無形資産賬戶，但這種方法在實踐中很少遇到。