- DefinitionThe aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph a(2)
+ Details| Name: | us-gaap_AmortizationOfIntangibleAssets |
| Namespace Prefix: | us-gaap |
| Data Type: | xbrli:monetaryItemType |
| Balance Type: | debit |
| Period Type: | duration |