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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.
Divide the patent's total cost by the amortization period from Step 1 to determine the annual amortization expense. To continue the previous example, if the patent cost $25,000 and had an amortization period of 10 years, the annual expense would be $2,500.Related Reading: How to Nullify a Patent.Step 3.o continue the previous example, if the patent cost $25,000 and had an amortization period of 10 years, the annual expense would be $2,500. Related Reading: How to Nullify a Patent.