n_us_publink1000208966Section 197 Intangibles Defined(p28) Section 197 Intangibles The following assets are section 197 intangibles and must be amortized over 180 months: Goodwill;Going concern value;Workforce in place;Business books and records, operating systems, or any other information base, including lists or other information concerning current or prospective customers;A patent, copyright, f