Intangible assets are calculated according to the actual amount, and amortized evenly over the tenure or benefit period according to the straight-line method.
Intangible assets are accounted for according to the actual amount of occurrence and amortized on an average basis over the years of ownership or benefit under the straight-line method.
Intangible assets are accounted according to the actual amount, and are averagely amortised in the ownership period or benefit period according to the straight-line method.<br>