Examlex
What can a firm limit by the commitments it makes to its alliance partners when it enters long-term alliances?
Amortisation
The systematic allocation of the depreciable amount of an intangible asset over its useful life.
Impairment
A reduction in the recoverable value of an asset below its carrying amount on the balance sheet, leading to a write-down of its value.
Intangible Assets
Non-physical assets owned by a business that have a useful life, such as patents, trademarks, and copyrights.
Capitalised
Expenses or costs that are added to the cost basis of a fixed asset on a company's balance sheet, rather than being expensed immediately.
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