26 U S. Code § 197 Amortization of goodwill and certain other intangibles U.S. Code LII Legal Information Institute
The reduction in earnings before tax directly affects how much tax the patent amortization company will pay. Plus, these numbers are closely watched by investors and analysts as indicators of a company’s performance. Therefore, getting the amortization charges right is essential—not just for compliance, but also for maintaining investor confidence and ensuring that tax is […]