When applied to loans, amortization involves repaying both principal and interest through scheduled payments over a set period. Common examples include mortgages, car loans and business loans ...

Examples include customer lists and relationships ... below the line for the unamortized intangible asset. The amortization schedule shows the allocation of an intangible asset's cost over ...

Once depreciation or amortization has been recaptured, it converts to section 1231 property. Any remaining gain is taxed at capital gains rates. As an example, imagine that a business owns a $100 ...