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Accounting

Amortization

Definition
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4 Related Terms

What is Amortization?

Amortization is the systematic allocation of the cost of an intangible asset (like patents, trademarks, software, goodwill) over its useful life. It's similar to depreciation but applies to non-physical assets. Amortization reduces the carrying value of intangible assets on the balance sheet and is recorded as an expense in the profit and loss statement. In Tally, amortization can be calculated and recorded through journal entries or asset management features.

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