Concepedia

Amortization Rules

Amortization Rules is a tax accounting framework that systematically allocates the cost of an intangible asset or certain expenditures over a prescribed period to determine taxable income, distinguished by its role in defining the temporal pattern of deductions within tax base design.

21

Publications

783

Citations

46

Authors

38

Institutions

Publications per year

2017–2026

5

Variants

Tax Amortization Rules

Parents

Publications

21

Fractal hash sequence representation and traversal

Markus Jakobsson · 2003 · 112 citations

, , +14

Accounting, Valuation and Duration of Football Player Contracts

Eli Amir, Gilad Livne · Journal of Business Finance &amp Accounting · 2005 · 90 citations

, , +17

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

Buy now, pay later (BNPL) ...on your credit card

Benedict Guttman‐Kenney, Chris Firth, John Gathergood · Journal of Behavioral and Experimental Finance · 2023 · 75 citations · Full text

, , +17

Scheduling algorithms for web crawling

Carlos Castillo · 2004 · 66 citations

, , +12

1–5 of 21

Authors

46

  1. EA
    Eli Amir

    Tel Aviv University, Israel

    2 publications · 109 citations

    2

    h-index

  2. GL
    Gilad Livne

    University of Exeter, United Kingdom

    2 publications · 109 citations

    2

    h-index

  3. MD
    Minyue Dong

    University of Lausanne, Switzerland

    2 publications · 105 citations

    2

    h-index

  4. AK
    Agnes Kovacs

    University of Manchester, United Kingdom

    1 publications · 14 citations

    1

    h-index

  5. VD
    Victoria Dickinson

    University of Mississippi, United States

    1 publications · 22 citations

    1

    h-index

1–5 of 46

Institutions

38

  1. University of California, Berkeley

    Berkeley, United States

    2 h-index

    3 publications

    133 citations

  2. University of Lausanne

    Lausanne, Switzerland

    2 h-index

    2 publications

    105 citations

  3. London Business School

    London, United Kingdom

    2 h-index

    2 publications

    109 citations

  4. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    25 citations

  5. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    22 citations

  6. United Nations Industrial Development Organization

    Vienna, Austria

    1 h-index

    1 publications

    13 citations

  7. Instituto Politécnico de Lisboa

    Lisbon, Portugal

    1 h-index

    1 publications

    24 citations

  8. Michigan State University

    East Lansing, United States

    1 h-index

    1 publications

    22 citations

1–8 of 38

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 72 citations

    4

    h-index

  2. The Economic Journal

    2 publications · 25 citations

    2

    h-index

  3. Journal of Financial and Quantitative Analysis

    JFQA · 1 publications · 11 citations

    1

    h-index

  4. 1

    h-index

  5. The Journal of Business

    JB · 1 publications · 48 citations

    1

    h-index

1–5