Only enter costs for which the amortization period begins during your tax year beginning in the current tax year.
Describe the costs you are amortizing. You may amortize the following:
Geological and geophysical expenditures (section 167(h))
Pollution control facilities (section 169)
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).
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 https://www.irs.gov/pub/irs-pdf/i4562.pdf