Asset Description Adjusted Basis Cost Allocation Method - Tax 2018 Tax Expense Duck bathing and grooming equipment $690,000 Depreciation is claimed 100,625 3-year exclusive supplier agreement with Ducks 'R Us 93,000 Allowable amortization expense 18,083 Patent for the Clean "Bill" of Health bathing process invented by Donald, Duck's founder 25,000 Allowable amortization expense 911 (expires in 16 years) 2-year Employment Agreement with the #1 duck whisperer in 260,000 Allowable amortization expense 75,833 the known universe Goodwill 657,000 Acquired good will can not be capitalized as per GAAP 657,000 2018 Tax Depreciation & Total Cost of Acquired Assets $1,725,000 Amortization Expense for $852,452 Acquired Assets