Continuous amortization is a technique for computing the complexity of algorithms, and it was first presented by the author in [6]. Continuous amortization can result in simpler and more straight-forward complexity analyses, and it was used in [6, 5, 52] to provide complexity bounds for simple root isolation algorithms. This paper greatly extends the reach of continuous amortization to serve as...

Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...

The traditional textbook method of calculating a corporation’s cost of debt capital tends to minimize the practical process used to arrive at that cost. This is particularly true if the corporation has issued a coupon bond at either premium or discount. The theoretical before-tax cost of debt is easily calculated and does include the amortization of the discount or premium, but the significance...

We consider the problem of source and content authentication in video streaming applications in multicast satellite networks. In particular we propose a novel method which combines signature amortization by means of hash chain with watermarking techniques. This approach does not introduce bandwidth overhead and computational overhead is reduced using signature amortization by means of an hash c...

Before 2001, the accounting practitioners generally amortize the cost of intangibles over an arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the value of goodwill will eventually decline; second, the recognition of amortization expenses is to meet the requirement of matching principle. However, later research indicates that the value of goodwill does ...

Amortization is the algorithmic idea of distributing computational cost over a period of time. The terminology comes from home mortgages: most Americans pay for a home by taking out a long-term loan called a home mortgage. This loan is repaid monthly, over the period of the loan. In an amortized analysis of an algorithm, we likewise spread the cost of an operation over the entire run of the alg...

The authors consider efficient methods of amortizing actuarial gains and losses in defined-benefit pension plans. In the context of a simple model where asset gains and losses emerge as a consequence of random (independent and identically distributed) rates of investment return, it has been shown that direct amortization of such gains and losses leads to more variable funding levels and contrib...