Intangible assets, other than goodwill, acquired as part of an ongoing business or acquired separately:
(a) Should be never amortised
(b) Should be amortised systematically over their estimated useful life
(c) Should be written off over not more than five years
(d) Should be reviewed for impairment if their useful life is regarded as indefinite

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wa, c& d xb & d y b&c z a, b & d