This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don't tell the whole story of a company's profits. They are based on accounting ...

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

Creating accurate financial statements is an inevitable part of doing good business, especially if your business has investors. Each financial statement serves a different function and provides ...

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

Businesses use depreciation on physical assets such as buildings and equipment to spread the cost of the assets over time, allowing the expense to be deducted while the assets are in use. For ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Investopedia / Eliana Rodgers ...