Most companies use straight-line amortization for intangibles and credit the amount of amortization to the intangible asset account itself rather than to Accumulated Amortization.

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Straight-line amortization is a method of allocating the cost of an intangible asset over its useful life. Under this method, the same amount of amortization is recorded each year. The amount of amortization is credited to the intangible asset account itself, rather than to Accumulated Amortization. This is because the intangible asset is being reduced in value over time, and the amortization expense reflects this reduction in value.

Most Companies Use Straight-Line Amortization for Intangibles and Credit the Amount