Viewing Tweets won't unblock @SarahBarthel. 1  Sarah BarthelâVerified account @SarahBarthel 17 Oct 2016. 2  Sarah BarthelâVerified account @SarahBarthel 7 Oct 2016. 3  Sarah Barthel Retweeted.  Sarah Barthel 1  Retweeted. Sarah BarthelâVerified account @SarahBarthel 1 Aug 2016.  Sarah BarthelâVerified account @SarahBarthel 29 Jul 2016.
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.
1 Amortizing the costs over a five-year period beginning with the completion of the development, but only if all costs of developing software are amortized this way; or. 2  Amortizing the costs over a period longer than five years, but only if the costs are Code Sec. 174 research or experimental expenditures.