Danube, Toggle, and ConnectOn rely on various intangible assets to operate their businesses. These companies amortize the cost of these assets using the straight-line method over the following average estimated useful lives (in years), as reported in their annual reports.

Type of Intangible Asset	Danube	Toggle	ConnectOn
Developed Technology	5.2	5.4	3.3
Trade Names	5.7	9.9	11.3
Customer Relationships	4.9	5.3	7.3

Based on these estimates, identify the company that uses the longest periods for amortizing most of its classes of intangible assets.

A. Toggle

B. Danube

C. ConnectOn

Will these estimates increase or decrease that companys net income relative to its competitors?

A. Increase

B. Decrease