Hi Rileyangel, I read your post and felt compelled to answer. I have had head, face, and neck sweating since 2003 or so. I have been a nurse since age 18 and an orthopedic nurse for much of that time. Total knees were common and I have never encountered any patient having sweating of any kind. My CH didn't appear until age 35.
The partnership revalues the assets of the partnership under. Â§ 1.704-1(b)(2)(iv)(f). The AB partnership owns several assets, including Asset 1, a. section 197 intangible. Asset 1 is amortizable in the hands of the partnership.
Development expenditure may be recognized as an intangible asset when, and only when, all of the following can be demonstrated 1  : The technical feasibility of completing the asset so that it will be available for use or sale. 2  The intention to complete the asset and use or sell it. 3  The ability to use or sell the asset.