40 Internet Domain Name Intangible Asset Update

197 intangibles that must be amortized over 15 years.

Internet domain name intangible asset. The domain name has this unique particularity to be an intangible asset with four dimensions. The fact that it meets all the three requirements for qualification as an intangible asset should have placed the domain name in ebay france s balance sheet. This removes the trademark qualification however the domain name can still qualify as a customer based intangible and thus would be amortizable over 180 months.

In the case ebay france was this domain name s registrant but its use was managed by ebay international ag. Costs of trademarks and certain other intangible items qualify as code sec. Diploma thesis focuses on the analysis of the functions of domain names by the methods of website monetization.

Ipzen protects and defends your ip rights on the internet. This is a situation where the domain name describes a good or service using commonly associated terms. The irs has concluded in chief counsel advice cca that costs incurred to acquire internet domain names must be capitalized under code sec.

An it object allowing to access services on the internet by being the link between the ip address a suite of numbers of a physical object computer server smartphone and a literal name role of the domain name server or dns.