intangible assets
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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
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Flashcards (51)