Amount of accumulated amortization of finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

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Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights.

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Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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-Topic 820
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-Topic 852
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No definition available.

Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the capitalized costs to acquire rights under a license arrangement (for example, to sell specified products in a specified territory) having an indefinite period of benefit.

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Amount, after accumulated amortization, of finite- and indefinite-lived intangible assets, goodwill, and capitalized cost for software to be sold, leased, or marketed.

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