Amazon, Google, and LinkedIn rely on various intangible assets to operate their businesses. These companies amortize the cost of these assets using the straight-line method over the following average estimated useful lives (in years), as reported in their 2013 annual reports.

Required:
Based on these estimates, identify the company that amortizes its intangible assets over the longest periods. Will these estimates increase or decrease that company’s net income relative to its competitors? Explain.