{"id":4057,"date":"2019-03-01T07:44:29","date_gmt":"2019-03-01T07:44:29","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=4057"},"modified":"2026-03-26T07:07:12","modified_gmt":"2026-03-26T07:07:12","slug":"amortization-methods-intangible-assets","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/amortization-methods-intangible-assets\/","title":{"rendered":"Different Amortization Methods for Intangible Assets"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"name\": \"Long-lived Assets (2024 Level I CFA\u00ae Exam \u2013 FRA \u2013 Module 8)\",\n  \"description\": \"Level I CFA\u00ae Program video lesson offered by AnalystPrep covering Topic 3 \u2013 Financial Statement Analysis, Module 8: Long-Lived Assets. This lesson explains capitalization vs expensing, accounting for intangible assets, depreciation and amortization methods, revaluation models, impairment and derecognition of assets, and the financial statement presentation and disclosures for property, plant, and equipment under IFRS and US GAAP. It also analyzes how these accounting choices affect financial statements and ratios, aligned with CFA\u00ae Level I Learning Outcome Statements.\",\n  \"uploadDate\": \"2022-04-22\",\n  \"thumbnailUrl\": \"https:\/\/img.youtube.com\/vi\/wIofHB7yCuk\/hqdefault.jpg\",\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=wIofHB7yCuk\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/wIofHB7yCuk\",\n  \"duration\": \"PT52M07S\"\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"If an intangible asset costs $2,500, has an estimated salvage value of $50, and an estimated useful life of 4 years, what is the amortization expense under the straight-line method?\",\n    \"text\": \"If an intangible asset costs $2,500, has an estimated salvage value of $50, and an estimated useful life of 4 years, what is the amortization expense under the straight-line method?\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The amortization expense under the straight-line method is $612.50. Straight-line amortization is calculated by subtracting the salvage value from the asset\u2019s cost and dividing the result by the useful life. In this case, ($2,500 \u2212 $50) \u00f7 4 = $612.50 per year.\"\n    }\n  }\n}\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Hilcom Pharma acquired a license to produce a new drug for $3 million. If the company uses the double-declining depreciation method over five years, how much depreciation expense should be recorded in the last year?\",\n    \"text\": \"Hilcom Pharma acquired a license to produce a new drug for $3 million. If the company uses the double-declining depreciation method over five years, how much depreciation expense should be recorded in the last year?\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The depreciation expense in the last year is $388,800. Under the double-declining method, depreciation is calculated using twice the straight-line rate, applied to the asset\u2019s carrying amount at the beginning of each year. In the final year, the remaining carrying amount is depreciated to reflect this accelerated method, resulting in a depreciation expense of $388,800.\"\n    }\n  }\n}\n<\/script>\n\n\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/wIofHB7yCuk\" width=\"611\" height=\"343\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>Amortization refers to the process of allocating the cost of an intangible asset over the asset\u2019s useful life. Only the intangible assets which are assumed to have finite useful lives are amortized over their useful lives, along the lines by which the benefits are used up. Assets that are therefore assumed to have an indefinite useful life are not amortized.<\/p>\n<p>Intangible assets with finite useful lives include an acquired customer list that is expected to provide benefits to a direct-mail marketing company for three to four years. Moreover, acquired patent or copyright with a specific expiration date, acquired license with a specific expiration date, and no right to renewal, fall in this category of assets. Lastly, an acquired trademark for a product that a company plans to phase out over a specific number of years is also an intangible asset with a finite useful life.<\/p>\n<div style=\"text-align: center; margin: 25px 0;\"><a style=\"display: inline-flex; align-items: center; justify-content: center; padding: 10px 18px; border: 2px solid #1a73e8; border-radius: 999px; color: #1a73e8; text-decoration: none; font-weight: 500; background-color: #f5f9ff; white-space: nowrap;\" href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener\"> Practice amortization methods with a free trial <\/a><\/div>\n<h2><strong>Alternative Amortisation Methods<\/strong><\/h2>\n<p>The calculation of amortization for an intangible asset requires knowledge of the original amount at which the intangible asset is recognized, estimates of the length of its useful life, and its residual value at the end of its useful life.<\/p>\n<p>An asset\u2019s useful life is estimated based on the expected use of the asset, considering legal, regulatory, contractual, competitive, or economic factors which may limit its life.<\/p>\n<p>Similar to what obtains for the depreciation of tangible assets, there are three primary methods of amortization: the straight-line method, the accelerated method, and the units-of-production method.<\/p>\n<p>Under the straight-line method of amortization, amortization expense is calculated as amortization cost divided by an asset\u2019s estimated useful life and is the same for each period. In the accelerated method, the allocation of cost is greater in earlier years, while in the units-of-production method, the allocation of cost corresponds to the actual use of the asset in a particular period.<\/p>\n<blockquote>\n<h3><strong>Question 1<\/strong><\/h3>\n<p>If an intangible asset costs $2,500, has an estimated salvage value of $50, and an estimated useful life of 4 years, what is the amortization expense under the straight-line method?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">$500.00<\/li>\n<li data-tadv-p=\"keep\">$612.50<\/li>\n<li data-tadv-p=\"keep\">$625.00<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>B<\/strong>.<\/p>\n<p>Under the straight-line method,<\/p>\n<p>$$\\text{Amortization expense} = \\frac{(\\$2,500 &#8211; \\$50)}{4} = \\$612.50.$$<\/p>\n<h3><strong>Question 2<\/strong><\/h3>\n<p>Illicom Pharma acquired a license to produce a new drug for 3 million dollars. Under that license, the company has the right to produce unlimited units of the drug for the next five years. Should the company follow the double declining depreciation method to depreciate the asset, how much should the depreciation expense be in the last year?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">$388,800<\/li>\n<li data-tadv-p=\"keep\">$423,050<\/li>\n<li data-tadv-p=\"keep\">$600,000<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A<\/strong>.<\/p>\n<p>The double declining depreciation method assumes applying double the depreciation rate applied in straight line depreciation. The straight line depreciation rate should be 1\/5 = 20%, which makes the double declining depreciation rate 40% of the asset\u2019s carrying amount at the beginning of the financial period. The table below illustrates how the calculations were done.<\/p>\n<p>$$ \\begin{array}{|c|c|c|c|}<br \/>\\hline<br \/>{\\textbf{Carrying value at} \\\\ \\textbf{the beginning of} \\\\ \\textbf{the period} } &amp; {\\textbf{Depreciation} \\\\ \\textbf{expense rate} } &amp; {\\textbf{Depreciation} \\\\ \\textbf{expense value} } &amp; {\\textbf{Carrying value at} \\\\ \\textbf{the beginning of} \\\\ \\textbf{the period} }\\\\\\hline<br \/>{3,000,000} &amp; {40\\%} &amp; {1,200,000} &amp; {1,800,000} \\\\ \\hline<br \/>{1,800,000} &amp; {40\\%} &amp; {720,000} &amp; {1,080,000} \\\\ \\hline<br \/>{1,080,000} &amp; {40\\%} &amp; {432,000} &amp; {648,000} \\\\ \\hline<br \/>{{648,000}} &amp; {40\\%} &amp; {259,200} &amp; {388,800} \\\\ \\hline<br \/>{388,800} &amp; { \\text{The remaining value} \\\\ \\text{of the asset}} &amp; {388,800} &amp; {0} \\\\ \\hline<br \/>\\end{array} $$<\/p>\n<\/blockquote>\n<div style=\"text-align: center; margin: 40px 0;\"><a style=\"display: inline-flex; align-items: center; justify-content: center; padding: 12px 20px; border-radius: 999px; background-color: #1a73e8; color: #ffffff; text-decoration: none; font-weight: 600;\" href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener\"> Start Free Trial \u2192 <\/a>\n<p style=\"font-size: 15px; margin-top: 12px; color: #555;\">Practice straight-line, accelerated, and units-of-production amortization questions for CFA Level I.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Amortization refers to the process of allocating the cost of an intangible asset over the asset\u2019s useful life. Only the intangible assets which are assumed to have finite useful lives are amortized over their useful lives, along the lines by&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4057","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amortization Methods for Intangible Assets | CFA Level 1<\/title>\n<meta name=\"description\" content=\"Amortization of intangible assets uses methods like straight-line or units-of-production, reflecting asset usage over time. 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