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n a generic term that includes various specific practices, such as depreciation, depletion, write-off of intangibles, prepaid expenses, and deferred charges.
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For each combination of values for the probability of successful amortization (from 100% to 50%, in 10% increments) and weighted-average amortizable life (between 1 and 15 years), the percent of intangibles amortizable is interpolated so the present values of amortization tax benefits under both treatments are equal.
Accordingly, if the 80% probability curve is selected and an acquisition is made in which 82% of total intangible assets are amortizable and the weighted-average amortization life is 5 years, the graph shows it is more beneficial to use the old treatment.
While it must be modified to consider more complicated amortization methods, professional fees or other factors, the exhibit should help CPAs determine the appropriate course of action based on each taxpayer's circumstances.