a. Complete the table below to indicate whether the intangibles listed are amortizable assets as they have a finite life; are not amortized as they have an indefinite life; or may be either depending on the nature of the agreement.
b. Provide a brief explanation of the determining factors to be considered when determining whether intangibles that are potentially either should be amortized or not.

Finite life Indefinite life do not amortize amortize Potentially either Goodwill Brand name Finite life Indefinite life amortize do not amortize Potentially either Copyright Customer list Franchise Industrial design Licensing arrangement Patent Supply agreement Trademark