The decline in value of a trademark is accounted for by:

Question

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The decline in value of a trademark is accounted for by amortisation. Amortisation is the process of gradually reducing the value of an intangible asset, such as a trademark, over time. This reduction in value reflects the fact that the trademark becomes less valuable as it ages or as market conditions change. Depreciation is typically used to account for the decline in value of tangible assets, while deterioration and depletion are more commonly associated with natural resources.

The Decline in Value of a Trademark Is Accounted for By