Intangible assets are resources owned by a company that have value but no physical form. Common intangible assets within a company include patents, trademarks, goodwill and franchise licenses.

The coupon rate a company pays on a bond is the most obvious cost of debt financing, but it isn't the only cost of financing. The price at which a company sells its bonds -- and the resulting premium ...

Much of accounting is about matching expenses to the revenues in the accounting period they were incurred. For this reason, there are several accounting conventions that help to estimate the amount to ...

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

If you own a vehicle, you probably know “depreciation” as that evil force that makes your car start losing value the moment you drive it off the lot. If you have a mortgage — or any other loan, for ...