Straight-line amortization allocates an equal amount of premium or discount to each interest period. lifetime average 直线摊销法是在各个存续期内平均分摊溢价或者折价。(产奶量)终生平均
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets; 无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
Because the amortization of organization costs usually is immaterial in dollar amount, this convenient treatment is justified by the accounting principle of materiality. 因为开办费的摊销金额通常不大,这种简便的处理方法符合重要性原则的要求。