Amortizable Intangible Assets: Enter the implied net cash flows from any changes in amortizable intangible assets on this line, which should include any projected cash outflows to acquire amortizable intangible assets net of any cash inflows from sales or retirements of such assets. As discussed in Item (3), amortization expense is already added back to income in the operating section of the statement of cash flows. Thus, the adjustment for cash outflows or inflows for amortizable intangible assets in the investing section of the statement should not include the effects of amortization expense. Given that amortizable intangibles are commonly shown on balance sheets net of accumulated amortization, the change in the net amortizable intangible assets account balance will reflect both effects: cash flows from investing activities and amortization expense. To isolate the cash flows from investing, you should add amortization expense back to the net change in this account balance.
Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.
You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.
Read moreEach paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.
Read moreThanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.
Read moreYour email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.
Read moreBy sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.
Read more