intangible assets

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Last updated 10:04 PM on 12/2/25
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11 Terms

1
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marketing related

trademarks/tradenames

2
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no amortization

goodwill and marketing related

3
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contract related

franchise/permits

4
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tech related

patent

5
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how long is patent legal life

20 years or useful life if shorter

6
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artistic related

shorter of useful or legal life

7
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customer related

customer lists, backlogs

8
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internally developed

expense

9
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purchased

capitalize

10
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legal costs

always capitalize

11
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when do we do amortization

if it has a limited life