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The company allocates this type of intangible asset’s cost to expense over their useful life. The process of allocating the cost of an intangible asset to expense over its useful life is referred to amortization
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Only intangible assets that have a definite life are amortized. Intangible assets with indefinite lives should not be amortized.
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Rights consist of patents, licenses, trademarks, franchises and copyrights.
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Companies may acquire exclusive rights to produce and sell goods with one or more unique features. Such rights are granted by patents, which the federal government issues to inventors. Patentsare government grants given to the holder for invention in all fields of technology providing that the invention is new, involves an inventive step and is applicable to industry.
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A copyright is an exclusive right granted by the government to publish, reproduce and sell a book, musical composition, film, other art works, computer programs, or intellectual property. Government grants copyrights to authors, composers, sculptors and other artists for their creations and works. Copyright belongs to the person who creates it.
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Trademarks (also called trade name) are assets that represent distinctive identifications of products or services. Trademarks may consist of any signs like words including personal names, figures, colors, letters, numbers, sounds and the shape of goods or their packages, providing that such signs are capable of distinguishing the goods or services of one undertaking from those of other undertakings and being represented on the register in a manner to determine clear and precise matter of protection afforded to its proprietor.
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A franchise is a contractual arrangement between a franchisor and a franchisee. Franchises are privileges granted by a business to sell goods or services under specified conditions. The franchisor grants the franchisee the right to sell certain products, perform specific services, or use certain trademarks or trade names, usually within a designated geographic area. Licenses are privileges granted by a government to use public property in performing services.18 A license granted by a governmental body permits a company to use public property in performing its services.
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From an accounting standpoint, goodwill is the excess of the cost to purchase another company over the market value of business’s net assets (total assets minus total liabilities). Goodwill is the value paid above the net worth of the company’s assets and liabilities.
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Companies make preoperating expenditures when establishing a new business or founding a new branch or continuously expanding of the operations but in return there is no gain obtained. These kinds of expenditures are capitalized as an intangible asset named Preoperating Costs. Because the life of the company is assumed infinite, Preoperating cost are generally amortized within 5 years.
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Research and Development expenditures are capitalized when the company makes expenditures for developing new technologies or products, or improves the current ones or expenditures made for similar aims. Related expenditures are capitalized by debiting in Research and Development Costs account. Research & Development Costs are generally amortized within 5 years.
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Natural resources are long-term assets that come from the earth that are consumed such as Timberlands, Oil and Gas Reserves, and Mineral Deposits. These long-lived productive assets have two distinguishing characteristics: (1) they are physically extracted in operations (such as mining, cutting, or pumping), and (2) they are replaceable only by an act of nature.
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All mineral resources are exclusively owned by the state. They are not subject to private ownership rights. The right to explore and extract from mines is granted through mining licenses issued by the state under the Mining Law. (Article 4, Turkish Mining Law No. 3213, of 4 June 1985)
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The allocation of the natural resources’ cost to expense in a rational and systematic manner over the resource’s useful life is called depletion.Depletion is to natural resources as depreciation is to plant assets and amortization to intangible assets.
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The purchase of an intangible asset should be treated as a capital expenditure and recorded at acquisition cost. In other words, the cost of intangible asset includes all acquiring expenditures and the necessary expenditures to bring the asset to its intended use. Some types of intangible assets can also be internally developed. The costs of these intangible assets can be measured by costs like registration fees and attorney’s fee. When an intangible asset is internally developed, it may be very difficult to evaluate it. These types of costs are generally recorded as a period expense. If an intangible asset has a limited life, its cost should be allocated (amortized) over its useful life. Intangible assets with indefinite lives should not be amortized. Companies normally use the straight-line method for amortizing intangible assets.
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In the balance sheet, each class of long term assets (non-current assets) should be disclosed on the main body of the statement or in the notes. Intangible assets are usually reported in the balance sheet ina separate section following Property, Plant and Equipmentassets. The balance of each class of intangible assets should be disclosed on the balance sheet at their book value either in the face of the statement or the notes. Intangibles do not usually use a contra asset account like the contra asset account Accumulated Depreciation used for plant assets. Instead, companies record amortization of intangibles as a direct decrease (credit) to the asset account. Amortization expense is reported on the income statement as part of operations.
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1. Investing in current operations 2. Investing in temporary (short-term) investments to earn additional revenue 3. Investing in long-term investments in stock of other companies for strategic reasons
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Debt securities are notes and bonds that pay interest and have a fixed maturity date.
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These are preferred and common stock that represent ownership in a company and do not have a fixed maturity date.
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1. earn interest revenue. 2. receive dividends. 3. realize gains from increases in the market price of the securities However, a company may also invest in the other companies for the purpose of partnering with or controlling them in the long-term. Long-term investments often involve the purchase of a significant portion of the equity securities of another company. Such investments usually have a strategic purpose, such as reduction of costs, expansion, or integration etc.
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1. Held-to-maturity Securities 2. Available for sale Securities 3. Trading Securities
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The effective interest rate is the interest rate that makes the present value of all future cash receipts equal to the purchase price of security.
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Available for sale securities are measured with their fair values. Any change in value is reflected in balance sheets with the help of unrealized holding gain or loss accounts.
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When a company purchases a debt security with the aim of reselling for a higher price, this security is classified as trading security.
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In an investment process, the investing party is called “investor” while invested company is called as “investee”.
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When a company invests in another corporation up to 20% of total outstanding shares, it is assumed that the investor company does not possess an important role in determination of company policies. In other words, this investment does not represent a managerial role in invested company.
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