GAAP accounting Nyob rau hauv GAAP ("phau ntawv") accounting, goodwill tsis yog amortized tab sis theej sim txhua xyoo rau kev puas tsuajtsis hais seb qhov kev yuav khoom yog khoom vaj khoom tsev / 338 lossis muag khoom. Lub caveat yog tias nyob rau hauv GAAP, kev ua siab zoo amortization yog tso cai rau cov tuam txhab ntiag tug.
Yuav tsum ua siab zoo Amortized lossis impaired?
Nyob rau xyoo 2001, Lub Rooj Tswjhwm Saib Nyiaj Txiag Nyiaj Txiag (FASB) tau tshaj tawm nyob rau hauv nqe lus 142–Kev Sau Npe rau Kev Ua Zoo thiab Cov Khoom Muaj Tsis Muaj Peev Xwm-uas kev zoo siab tsis raug tso cai kom raug rho tawm. … Kev zoo siab yog nqa los ua khoom vaj khoom tsev thiab tshuaj xyuas qhov kev puas tsuaj tsawg kawg ib xyoos ib zaug.
Vim li cas ho zoo siab tsis zoo thiab tsis Amortised?
Internally generated zoo siab yog tsis lees paub tias yog khoom vaj khoom tsev vim nws tsis yog ib qho kev txheeb xyuas tau tswj los ntawm lub koom haum uas tuaj yeem ntsuas kev ntseeg siab ntawm tus nqi (c) systematic amortization muab kev daws teeb meem rau kev kho mob tom ntej ntawm kev ua siab zoo ntawm tus nqi tsim nyog.
Yuav tsum ua siab zoo tsis zoo?
Kev Ua Siab Zoo tuaj yeem sawv cev rau feem ntau ntawm lub tuam txhab tus nqi lossis tus nqi nuj nqis. Yog tias ib lub tuam txhab tsis ntsuas qhov tsis zoo rau qhov tsis zoo, nws tuaj yeem ua rau nws tus nqi lossis cov nuj nqis. … Nws yuav tsum tau raug kuaj rau kev puas tsuaj ib xyoos ib zaug.
Puas siab zoo amortized los yog depreciated?
Zoo siab tuaj yeem raug rho tawm ntau dua 10 xyoo lossis tsawg dua, nyob rau hauv qhov xwm txheej qhov kev ntsuas qhov tsis zoo yog yooj yim ntxiv rau qhov ua rau ua raws. Hauv xyoo 2016 FASB tau tsim ib txoj haujlwm los ua kom yooj yim rau kev kuaj xyuas qhov tsis zoo rau txhua lub tuam txhab, thaum tuav nws cov txiaj ntsig.
