Telecommunications
Spectrum License — Monthly Amortization
Amortizing the spectrum license cost over its licensed period.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Amortization Expense — Spectrum License | Expense (+) | 333,333.00 | - |
| Accumulated Amortization — Spectrum | Contra-Asset (+) | - | 333,333.00 |
💡 Accountant's Note
An JOD 80M spectrum license over 20 years amortizes at JOD 333,333/month. This is one of the largest non-cash expenses in telecom, significantly impacting EBITDA-to-EBIT conversion.
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