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Amortization of Intangible Assets. To illustrate the amortization of an intangible asset, imagine XYZ Biotech spends $30 million dollars on a patent with a useful life of 15 years. Theoretically, to account for the expense over a 15-year period, XYZ Biotech records $2 million each year as an amortization expense.
The costs may be consistently treated as capital expenses that are amortized ratably over 60 months from the date of completion of the software development. The costs may be consistently treated as capital expenses and amortized ratably over 36 months from the date the software is placed in service.