The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.

无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；

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The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

预计使用年限是5年，因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。

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The estimated useful lives and amortisation method of the intangible assets with finite useful life are reviewed, and adjusted if appropriate, at each financial year-end.

对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。

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But the problem is that the accountant's definition of the estimated useful life of an asset can be very different from an investor's definition.

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