Business FinancesQuestion 1207 of 1605

Amortization is most similar to depreciation except that amortization applies to:

a.Cash in the bank
b.Current liabilities
c.Intangible assets such as a purchased license or goodwill
d.Land

Explanation

Amortization spreads the cost of INTANGIBLE assets (patents, goodwill, certain acquired rights) over their useful lives, just as depreciation does for tangible assets. Land is neither depreciated nor amortized.

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