A business sells board games by sending emails to customers. It has acquired a customer list from another business that gets or markets its product in the same way.

The company estimates that it will generate sales from the customer list for a min of five years and a max of 6 years. The comppany intends to add more customers to the list that have been dervied from a questionaire in emails. This action will increase the life for another year

Please discuss how the company should account for the cost of the list. If capiltized talk about the determination of the useful life over which the asset is amortiized