A company issuing an income statement can include assets as part of the statement in several different ways. The income statement should show assets, including business equipment and real property ...

In general, acquisitions shouldn't affect your business's income statement, at least at first, since the transaction will be confined to the balance sheet. However, specific assets you obtain as ...

Calculate the return on intangible assets by dividing the net income (from the income statement) by the intangible asset value found in Step 2. Step 4. For as many years as you have available data, ...

Impairment of Intangible Assets . As amortization directly affects a company's reported net income, it is an extremely important component for investors to evaluate.New rules for generally ...

Remember that an intangible asset would amortize in a very similar way over time, ... The income statement is hit with a $1,500 depreciation ... This article is part of The Motley Fool's ...

The Bottom Line . A fixed asset is long-term tangible property or equipment a company owns and uses to generate income. These assets are not expected to be sold or used within a year and are ...

The Tax Court stated, citing the Supreme Court in Newark Morning Ledger Co., 507 U.S. 546 (1993), that a “client-based intangible” asset, such as a customer list, is an intangible asset that may be ...