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- References

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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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Amount of identifiable finite-lived intangible asset acquired in business combination and recognized at acquisition date.

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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Accumulated amortization on long-term land leases capitalized as part of real property.

No definition available.

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