What Intangible Costs for a License Agreement Can Be Capitalized …
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Sep 26, 2017 · Licensors grant licenses to users, known as licensees, for software, as an example. A company with a well-known brand name can grant a license to clothing manufacturers to use the name on their clothing. ... Costs are capitalized so the expense can be spread over a period of years, known as amortization. According to Financial Accounting ...
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