The change in accumulated amortization is usually equal to the amortization expense charged in the income statement.

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This statement is usually true since the change in accumulated amortization represents the total amortization recognized over time, while the amortization expense charged in the income statement represents the amount recognized during the current accounting period. However, there may be some exceptions depending on the specific accounting treatment of amortization for certain assets.

The Change in Accumulated Amortization Is Usually Equal to the Amortization