What is the estimated amortization rate of intangible assets being amortized?

Amortization of intangible assets In accounting refers to expensing the acquisition cost minus the residual value of intangible assets (often intellectual property such as patents and trademarks or copyrights) in a systematic manner over their estimated useful economic lives so as to reflect their consumption, expiry, obsolescence or other decline in value as a result of use or the passage of time.
A corresponding concept for tangible assets is depreciation.
However, many intangible assets such as goodwill or certain brands may be deemed to have an indefinite useful life and are therefore not subject to amortization (although goodwill is subjected to an impairment test every year).
Amortization is recorded in the financial statements of an entity as a reduction in the carrying value of the intangible asset in the balance sheet and as an expense in the income statement.
While theoretically amortization is used to account for the decreasing value of an intangible asset over its useful life, in practice, many companies will "amortize" what would otherwise be one-time expenses by listing them as a capital expense on the cash flow statement and paying off the cost through amortization, thereby improving the company's net income in the fiscal year or quarter of the expense.
An intangible asset is amortized if the asset has an identifiable useful life.
The annual expense recognized as a result of straight line amortization is simply the cost of the intangible asset divided by the number of years in its estimated useful life.
The amortization expense recognized each year will be the same, and the value of the intangible asset will be 0 at the end of its useful .

"An intangible assets is an identifiable, nonmonetary asset without physical substance". It is classified as asset with finite and indefinite useful life. Finite useful life is defined as "a limited period of benefit to the entity" and indefinite useful life is defined as "no forseable limit to the period over which asset is expected to generate net cash inflow for the entity".

An intangible asset with finite life should be amortized on a systematic basis. The amortization method should reflect the pattern of benefits. If the pattern cannot be determined reliably, amortized by the straight line method.

An intangible asset with indefinite useful life is not to be amortized. However, the asset must be tested for impairment annually and whenever there is an indication of impairment it should be impaired.

Under U.S.
GAAP the impairment test for intangible assets subject to amortization is conducted in two steps.
The first step is to compare the carrying amount to undiscounted future cash flows.
If the carrying amount is higher than the sum of the undiscounted cash flows, the second step is to calculate the impairment based on discounted cash flows expected from the use and eventual disposition of the asset.
For intangible assets not subject to amortization, the impairment test consists of a comparison of the fair value of the intangible asset to its carrying amount.
If the carrying amount of the intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess.
Under U.S.
GAAP goodwill is tested for impairment annually.
Under IFRS, goodwill and acquired identifiable intangible assets were amortized ratably to earnings over their estimated useful lives.
The Group adopted IFRS 3 for all business combinations agreed on or after March 31, 2004 and consequently did not amortize goodwill on acquisitions made after March 31, 2004.
Starting January 1, 2005 the Group no longer amortizes goodwill relating to acquisitions made before March 31, 2004.
When necessary, goodwill impairment charges are reported in earnings with a corresponding reduction in the carrying value of goodwill.
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The general rule is to amortize the value of the intangible assets as per the life of the assets. In the absence of clear guidelines the rate of amortization shall be5 to10 percent per annum, should be agreed with your External auditors and reflect a separate note on the rate of amortization used.

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