| The transfer fee can thus be amortised over its course, so the hit to Real's bottom line is more like €20m a year. |
| Issue costs for the loans contracted for the acquisition of Eutelsat S. A. shares were amortised using the effective interest rate method. |
| However, the cost of infrastructure is amortised over a longer period that reflects the long lives of social infrastructure. |
| They are valued after their acquisition at their amortised cost and may be subject to impairment if appropriate. |
| If any licensing is done in a particular financial year, the fees are amortised over the lifetime of the collaboration. |
| The intangible fixed assets are amortised on a straight-line basis over their estimated useful lives. |
