[...] is an example of an unidentifiable intangible asset which cannot be acquired singly.
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Subject 2. Measurement Bases of Assets and Liabilities feasibility) are met.
A company should assess whether the useful life of an intangible asset is finite or infinite and, if finite, the length of its life. The straight-line method is typically used for amortization.
<span>Goodwill is an example of an unidentifiable intangible asset which cannot be acquired singly and typically possesses an indefinite benefit period. It stems from such factors as a good reputation, loyal customers, and superior management. Any business that earns significantly more than a normal rate of return actually has goodwill.
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