Amortization of Purchased Intangible Assets (10-Q & 10-K)

Hello, how are guys doing?I am analyzing the P&L of companies as Cisco (CSCO), Avaya (AVYA) and NiceInContact (NICE) and I have noticed that all the reports only contain a line of amortization for acquired assets (the other figures related to D&A can be seen in the operational cash flow).My doubt is: why only publish the figures for acquired assets? Is there any rule that requires companies to publish this line separately?Thank you!

5,832 WSO Academy Investment Banking Session Reviews: 4.82/5

Class of '27 Dec 2025 Cohort

5.00/5

Investment Banking Other

“Working with Adam was an absolute pleasure. I was paired with him to prepare for a Renewable Energy Project Finance modelling test. He admitted that he was quite rusty in the space and did not know if he could provide significant value. However, this turned into the best WSO Mentor Session I've had by far. Adam was extremely helpful, kind and uplifting. He was able to find a previous, real model he had worked on, and we went through it together. It was incredibly helpful to have seen a real Project Finance model. He dove through it line-by-line - inputs, assumptions, debt financing, etc. We also started the call from a very high-level, discussing Revenues, Sources & Uses of Cash and Debt Financing in Project Finance. Overall, the call felt more like a conversation with an incredibly-helpful peer who was cheering me on. He also provided actionable takeaways following the call, and sent over additional resources to help me prepare. I will absolutely be sure to work with Adam again in the future!”

Class of '29 Jul 2026 Cohort

4.56/5

Investment Banking 7 Stories Review

“He was very thorough in his feedback and gave sample ways to answer each question so that I could better understand the framework, what points I should emphasize, and how to structure my ideas clearly and concisely. Rather than simply telling me what to change, he explained the reasoning behind his suggestions, which helped me understand how to approach similar questions on my own. He also took the time to really understand my background and the story I wanted to tell, and then helped me weave those experiences into my answer.”

See All 10,883 WSO Academy Reviews

1 Comments

WSO Monkey Bot

O

4y

Voluptas et vitae adipisci adipisci iure. Eligendi debitis asperiores voluptatem ut. Rerum ipsam pariatur voluptas aut accusamus. Veritatis tempore magnam aut rerum ullam velit. Quia alias voluptatem magnam aliquam eaque. Vel facere molestias voluptatem ipsum. Culpa animi dolorem expedita necessitatibus. Et autem recusandae officia accusantium et numquam.

+86	Drunk VP. How to manage?	28	17h
+50	Who is the final boss in Houston Energy? (GS, JEFF or EVR)	9	18h
+44	Lazard US Views 2026/2027	16	14h
+39	Moelis PCA vs Lower tier BB Coverage	24	43m
+37	Tomorrow Will Be Better	5	1d
+31	Why Do We Turn Comments?	4	2h
+30	[2026 - October] Unbiased Prestige Rankings	12	28m
+22	UBS’s Investment Bank Is Building an AI Slop Factory	2	20h
+21	How early is to early?	9	2d
+20	MS NYC Generalist Program Group Rankings & Placement Process	11	1d

1	redever	99.2
2	Secyh62	99.0
3	kanon	99.0
4	BankonBanking	99.0
5	GameTheory	98.9
6	Betsy Massar	98.9
7	dosk17	98.9
8	DrApeman	98.9
9	CompBanker	98.9
10	Linda Abraham	98.8

Elite Career Bootcamp. Top Job Offer Guaranteed.

Elite Career Bootcamp. Top Job Offer Guaranteed.

Amortization of Purchased Intangible Assets (10-Q & 10-K)

Score Breakdown

Feedback

Score Breakdown

Feedback

Elite Career Bootcamp. Top Job Offer Guaranteed.

Elite Career Bootcamp. Top Job Offer Guaranteed.

Amortization of Purchased Intangible Assets (10-Q & 10-K)

See All Comments - 100% Free

Trending Content - Investment Banking Forum