Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Asset amortization is an accounting method used to spread the cost of an intangible asset over its useful life. Asset amortization aims to accurately reflect a company’s financial position, especially ...

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 ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

HubSpot’s estimates of stock-based compensation, amortization of acquired intangible assets, non-cash interest expense for amortization of debt issuance costs, restructuring charges, and income tax ...