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The process of allocating the cost of an intangible asset over its useful life is known ...

The process of allocating the cost of an intangible asset over its useful life is known as ____
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Depreciation
  • B Extraction
  • C Depletion
  • D Amortization.
Correct Answer: Option D
Explanation:
Amortization is the process of allocating the cost of an intangible asset (such as patents, trademarks, or goodwill) over its useful life. This is similar to depreciation, but while depreciation applies to tangible assets, amortization applies to intangible assets.

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