Subscriber List Is a Depreciable Asset
Published: April 26, 1993
A company that buys a newspaper can depreciate the value of the paid subscriber list, says the U.S. Supreme Court.
Although the Court's decision was limited to subscriber lists, it suggests that the depreciability of other "customer-based intangible assets" will be decided on a case-by-case basis, such as customer lists for brokerage houses, lists of current ...
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