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Weighted Average Remaining Useful Life (WARUL)

Definition

The average remaining period over which a group of intangible assets is expected to contribute to cash flows, weighted by their individual fair values. WARUL is used in purchase price allocation to determine amortisation periods for acquired intangible assets and is required disclosure under several accounting standards.

Related Terms

Waterfall Distribution Weighted Average Cost of Capital (WACC) Premium With-and-Without Method Workforce Analytics Working Capital

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