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4.1 Onlineshop Ubiquitous, Travelmore Type of Intangible Asset Incorporated Incorporated Corporation Developed Technology 3.9 2.0 Trade Names 4.4 8.6 18.0 Customer Relationships 3.6 4.2 6.0

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4.1 Onlineshop Ubiquitous, Travelmore Type of Intangible Asset Incorporated Incorporated Corporation Developed Technology 3.9 2.0 Trade Names 4.4 8.6 18.0 Customer Relationships 3.6 4.2 6.0 Assume each company spent $319,800 at the beginning of the current year for additional Developed Technology. Because of its proprietary nature, the technology is estimated to have no residual value at the end of its estimated life Required: Calculate the impact (direction and amount) that the amortization of such expenditures would have on each company's Income from Operations in the current year. (Decreases should be indicated by a minus sign. Do not round intermediate calculations.) Company Effect on Income from Operations Onlineshop Ubiquitous Travelmore

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