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.
However, patents also require a yearly maintenance fee. Maintenance fees may increase with the anniversaries of a patent's filing date so the longer the patent is maintained, the higher the maintenance fees. These may range from $50 CAD for the first few years up to $650 CAD toward the end of the patent's term.