| 31. | Goodwill and intangible assets are usually listed as separate items on a company's balance sheet.
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| 32. | An example of value derived from an intangible asset, like an idea, is a royalty.
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| 33. | Ferreting out intangible assets is not without its pitfalls.
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| 34. | Treasury regulations generally require capitalization of costs associated with acquiring, creating, or enhancing intangible assets.
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| 35. | Goodwill represents a company's unidentified intangible assets, such as its reputation, customer base and workforce.
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| 36. | Intangible assets are typically expensed according to their respective life expectancy . whichever is shorter.
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| 37. | Under ?97 most acquired intangible assets are to be amortized ratably over a fifteen-year period.
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| 38. | Many companies count patents as intangible assets, which generate income through licensing fees and royalties.
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| 39. | As of June 2015, China Communications Construction Company ranks 4th amongst Chinese companies for intangible assets.
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| 40. | IP as Goodwill : IP is an intangible asset to a business and has valueas goodwill.
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