Impairment losses on intangible assets are to be amortized over the asset's remaining useful life.

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Impairment losses on intangible assets are recognized immediately as an expense and are not amortized over the asset's remaining useful life. The remaining useful life may be adjusted after the impairment loss is recognized, but the actual impairment loss is not spread out over time through amortization.

Impairment Losses on Intangible Assets Are to Be Amortized Over