Danube, Toggle, and ConnectOn 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 $2015$ annual reports.

$$

Type of Intangible AssetDanubeToggleConnectOnDeveloped Technology$4\mathrm{.}85\mathrm{.}02\mathrm{.}9$Trade Names$5\mathrm{.}39\mathrm{.}510\mathrm{.}9$Customer Relationships$4\mathrm{.}54\mathrm{.}96\mathrm{.}9$

$$

Required:

Based on these estimates, identify the company that uses the longest periods for amortizing most of its classes of intangible assets.

$$

multiple choice $1$

Toggle

Danube

ConnectOn

Will these estimates increase or decrease that company$$s net income relative to its competitors?

$$

multiple choice $2$

Increase

Decrease