Describe the costs you are amortizing. You may amortize the following:
- Geological and geophysical expenditures (section 167(h))
- Pollution control facilities (section 169)
- Certain bond premiums (section 171)
- Research and experimental expenditures (section 174)
- The cost of acquiring a lease (section 178)
- Qualified forestation and reforestation costs (section 194)
- Qualified revitalization expenditures (section 1400I)
- Optional write-off of certain tax preferences over the period specified in section 59(e).
Certain section 197 intangibles, including:
- Goodwill
- Going concern value
- Workforce in place
- Business books and records, operating systems, or any other information base
- A patent, copyright, formula, process, design, pattern, know-how, format, or similar item
- A customer-based intangible (e.g., composition of market or market share)
- A supplier-based intangible
- A license, permit, or other right granted by a governmental unit
- A covenant not to compete entered into in connection with the acquisition of a business
- Any franchise, trademark, or trade name.
- Start-up and organizational costs
- Creative property costs.
For more information see Form 4562 Instructions