ILLUSTRATION 3. Swift Ltd. Acquired a patent at a cost of $80,00,000 for a period of 5 years and the product life-cycle is also 5 years. The company capitalised the cost and started amortising the asset at $ 10,00,000 per annum. After two years it was found that the product life-cycle may continue for another 5 years from then. The net cash flows from the product during these 5 years were expected to be $ 36,00,000; $ 46,00,000; $ 44,00,000; $40,00,000; and $ 34,00,000. Find out the amortisation cost of the patent for each of the years