This course provides an overview of amortization rules. Amortization rules generally affect businesses or investment activities, however, several rules apply to individuals as well. This course reviews the basics as well as recent developments in this area, and provides planning tips and techniques to help you correctly apply amortization rules in your practice. The rules on amortization of purchased intangible assets, start-up expenditures, research and development expenditures, and other items will also be reviewed. Upon completing this course, you should be able to: Correctly apply amortization rules to businesses and individual; describe how recent developments may affect the application of amortization rules’ and use amortization rules effectively when planning for their clients.