1 The unamortized balance of unrecognized finance charge and the method used to allocate the unrecognized finance charge.

2 The unamortized balance of unrealized finance income and the method used to allocate the unrealized finance income.

3 The unamortized balance of unrecognized financing charges and the method used to allocate the unrecognized financing charges.

4 If the use of the trademark is discontinued or its contribution to earnings becomes doubtful, any unamortized cost should be written off immediately.

5 Bonds payable are reported on the balanced sheet at their maturity amount plus any unamortized premium or minus any unamortized discount.

6 All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

7 All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.