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"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.
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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