Textbook Ex. 38: Natasha, a partner in Future Designs, LP (FD), no longer wants to be a partner, so she makes herself gone. FD pays her $50,000 in ex-change for her signature on a five-year noncompete agreement (within a 250 miles radius). Result, say the textbook authors: FD must amortize the $50,000 over 15 years. Consult Code 197(d)(1)(E) and then explain what critical piece of information is missing or at least is merely implied rather than stated explicitly in this story.