When PepsiCo (see Exhibit 9.2) acquires another firm, it allocates a portion of the purchase price to brand names, some of which it amortizes and some of which it does not amortize. How does PepsiCo likely justify this different treatment of brandnames?

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Excerpts from the Balance Sheet of PepsiCo For the Years Ended December 31, 2006 and 2007 (all dollar amounts in millions) EXHIBIT 9.2 December 31, 2007 December 31, 2006 Current Assets (detail omitted)... Property, Plant and Equipment, net Amortizable Intangible Assets, net $ 9,130 $10,151 11,228 9,687 796 637 Goodwill . 5,169 4,594 Other Nonamortizable Intangible Assets. 1,248 1,212 Investments in Noncontrolled Affiliates 4,354 3,690 Other Assets 1,682 980 Total Assets $34,628 $29,930