WebAmortization as a way of spreading business costs in accounting generally refers to intangible assets like a patent or copyright. Under Section 197 of U.S. law, the value of these assets can be deducted month-to-month or year-to-year. Just like with any other amortization, payment schedules can be forecasted by a calculated amortization schedule. WebMar 4, 2024 · Breaking the fiscal year into quarters allows companies to pay quarterly dividends, which can provide a steady stream of cash for shareholders. Consistency …
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