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Amortization
Amortization is the process of gradually reducing the cost of an intangible asset over its useful life, or systematically repaying a debt over a period of time.
Intra-Entity Bonds
Intra-entity bonds refer to bonds issued between entities within the same corporate group, used for internal financing purposes.
Straight-Line Method
The straight-line method is a way of calculating depreciation or amortization by evenly spreading the cost of an asset over its useful life.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee, usually through ownership of 20-50% of voting stock.
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