THE DEPRECIATION OF CUSTOMER-BASED INTANGIBLE ASSETS AFTER NEWARK-MORNING-LEDGER

Authors
GREENSTEIN BR
Citation
Br. Greenstein, THE DEPRECIATION OF CUSTOMER-BASED INTANGIBLE ASSETS AFTER NEWARK-MORNING-LEDGER, Journal of corporate taxation, 20(4), 1994, pp. 315-325
Citations number
2
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
4
Year of publication
1994
Pages
315 - 325
Database
ISI
SICI code
0094-0593(1994)20:4<315:TDOCIA>2.0.ZU;2-M
Abstract
The statutory and regulatory requirements for the depreciation of inta ngible assets is reviewed, the Newark Morning Ledger case is examined, and the applicability of the Supreme Court's decision in that case to other customer-based intangible assets is analyzed.