reputation
Acquired goodwill: 10% straight-line depreciation (10 years). Independently generated goodwill: no depreciation.
software and patents
Software: 33% (3 years). Patent: according to the period of protection. Trademark: Generally no depreciation.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.