商业财务第 1207 / 1632 题
Amortization is most similar to depreciation except that amortization applies to:
a.Cash held in the bank account now
b.The current liabilities owed
c.Intangibles, such as goodwill
d.Land held for future building work
解析
Amortisation spreads the cost of an intangible asset such as purchased goodwill, a covenant not to compete or an acquired licence over its life, as IRC §197 requires over fifteen years for most acquired intangibles. Cash is not consumed over time and carries no cost to allocate. Liabilities are amounts owed, not assets with a cost basis. And land is the classic asset that is neither depreciated nor amortised, because it does not wear out.
法律依据: IRC §197; IRC §167免费刷完整 1632 道题库 — 无需注册。
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