The 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 or used in operations using the indirect method.

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参考2: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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参考3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 30
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订单项表示表中包含的财务概念。这些概念用于披露与表中一个或多个轴定义的域成员相关的可报告信息。

没有可用的定义。