Under German accounting the producer of an intangible asset like a film must treat the production costs as an expense.

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Those are all goodwill considerations and ESPN most likely appreciated the fact that goodwill is an intangible asset that enhances the value of an entity.

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Telecom assets, such as MCI's, become obsolete in four years, but goodwill is an intangible asset that could (at the time) be written off over 40 years.

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The disposition of the partnership interest itself is a sale of an intangible asset, which sources to the state of domicile or at least it did in 2005.

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The money spent to develop it is an intangible asset.

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The main concession they make to the q-sceptics is to agree that, if a certain kind of intangible asset increases monopoly power in the American economy, then q, properly measured, would be lower than their estimate.

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