Paragraf 4, title: Akuntansi Intermediate, page 199
Aktiva tak berwujud
Aktiva tak berwujud (intangible assets) tidak memiliki
substansi fisik dan bukan merupakan instrumen keuangan. Aktiva tak berwujud
meliputi paten, hak cipa, warlaba, goodwill, merk dagang, nama dagang, dan
daftar pelanggan. Pada umumnya, semua aktiva tak berwujud ini diamortisasi
(dihapus) selama masa manfaatnya yang terbatas. Perusahaan secara periodik
menilai umur aktiva tak berwujud (seperti goodwill) berdasarkan penurunan nilai
(impairment) yang terjadi. Aktiva tak berwujud dapat menjadi sumber daya
ekonomi yang signifikan, namun para analis keuangan sering kali mengabaikannya
karena penilaiannya sulit dilakukan.
Simple present tense:
Intangible assets
Intangible assets does not have physical substance and is
not a financial instrument. Intangible assets include patent, copyright, franchise,
goodwill, trademarks, trade name, and customers list. Generally, all this intangible
assets is amortized (erased) during limited useful life. Company periodically
assess the age of intangible assets (such as goodwill) based of impairment that
occurs. Intangible assets can be a significant source of economic power, however the financial analysts often ignore
it because it is dificult to do.
Simple past tense:
Intangible assets
Intangible assets did not have physical substance and was
not a financial instrument. Intangible assets included patent, copyright,
franchise, goodwill, trademarks, tradename, and customers list, Generally, all
this intangible assets was amortized (erased) during limited useful life. Company
periodically assessed the age of intangible assets (such as goodwil) based of
impairment that has occured. Intangible assets can be a significant source of
economic power, however the financial analysts often ignored it because it was
dificult to do.