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architectural drawing, ormanagement
consultancy through e-mail;
iv) Repair of software, or of hardware, through the
internet, from a remote location;
v) Internet backbone services ... teacher over the internet or an
electronic network (in other words,
using a remote link)
vi. Offline physical repair services of
computer equipment
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ST/951, 952/2010
Common examples of items
encompassed by these broad headings are computer
software, patents, copyrights, motion picture films,
customer lists, mortgage servicing rights, fishing ... assets with finite useful lives
Amortisation period and amortisation method
97 The depreciable amount of an intangible asset with a
finite useful life shall
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