According to U.S.GAAP,________ is not amortized because for many entities,it increases in value over time.

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Goodwill is not amortized because it is considered to have an indefinite life and potential to increase in value over time. Instead, it is tested for impairment at least annually or when triggering events occur. Research and development costs, patents, and copyrights are generally amortized over their useful lives.