Concepedia

Amortization Expense

Amortization Expense is a financial accounting expense representing the systematic allocation of the cost of an intangible asset over its useful life, distinguished from other expense types by its application to intangible assets rather than physical assets or financial instruments.

15

Publications

1.5K

Citations

27

Authors

17

Institutions

Publications per year

2017–2026

1

Parents

Publications

15

Amortization Policy for Advertising and Research and Development Expenditures

Mark Hirschey, Jerry J. Weygandt · Journal of Accounting Research · 1985 · 525 citations

, , +14

Investing in Reduced Setups in the EOQ Model

Evan L. Porteus · Management Science · 1985 · 438 citations

, , +17

Performance Measures in Earnings‐Based Financial Covenants in Debt Contracts

Ningzhong Li · Journal of Accounting Research · 2016 · 79 citations

, , +10

Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Minyue Dong, Stephen G. Ryan, Xiao‐Jun Zhang · Review of Accounting Studies · 2013 · 77 citations · Full text

, , +12

Verifiable resource accounting for cloud computing services

Vyas Sekar, Petros Maniatis · 2011 · 72 citations

, , +17

1–5 of 15

Authors

27

  1. NL
    Ningzhong Li

    The University of Texas at Dallas, United States

    2 publications · 112 citations

    2

    h-index

  2. MD
    Minyue Dong

    University of Lausanne, Switzerland

    2 publications · 105 citations

    2

    h-index

  3. EL
    Evan L. Porteus

    Stanford University, United States

    1 publications · 438 citations

    1

    h-index

  4. JF
    Jimmy F. Downes

    University of Nebraska–Lincoln, United States

    1 publications · 12 citations

    1

    h-index

  5. BL
    Baruch Lev

    New York University, United States

    1 publications · 12 citations

    1

    h-index

1–5 of 27

Institutions

17

  1. University of California, Berkeley

    Berkeley, United States

    2 h-index

    3 publications

    133 citations

  2. New York University

    New York, United States

    2 h-index

    3 publications

    101 citations

  3. University of Lausanne

    Lausanne, Switzerland

    2 h-index

    2 publications

    105 citations

  4. University of Georgia

    Athens, United States

    1 h-index

    1 publications

    40 citations

  5. University of Nebraska–Lincoln

    Lincoln, United States

    1 h-index

    2 publications

    24 citations

  6. University of Mississippi

    Oxford, United States

    1 h-index

    1 publications

    22 citations

  7. Intel (United States)

    Santa Clara, United States

    1 h-index

    2 publications

    144 citations

  8. Stanford University

    Stanford, United States

    1 h-index

    1 publications

    438 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 168 citations

    5

    h-index

  2. Journal of Accounting Research

    JAR · 3 publications · 644 citations

    3

    h-index

  3. Accounting Horizons

    2 publications · 34 citations

    2

    h-index

  4. Review of Accounting Studies

    1 publications · 77 citations

    1

    h-index

  5. Management Science

    1 publications · 438 citations

    1

    h-index

1–5