The straight-line method must be used for amortizing intangible property such as copyrights.

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The straight-line method is a commonly used method for amortizing intangible assets, including copyrights. This method spreads out the cost of the asset equally over its useful life, resulting in a constant amortization expense each period. Other methods, such as the declining balance method or the sum-of-the-years'-digits method, may be used for tangible assets, but the straight-line method is typically required for intangible assets.

The Straight-Line Method Must Be Used for Amortizing Intangible Property