Useful Life (Intangible Assets)

Definition

The period over which an intangible asset is expected to contribute to future cash flows, determining the duration of amortisation. Useful life may be finite (e.g., a patent term) or indefinite (e.g., a perpetually renewed trademark), and its estimation requires careful analysis of technological, legal, and competitive factors.

Related Terms

Unit Economics Unmeasured Intangibles Upside Participation User Base Valuation Utilisation Rate

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