The useful life seems to be in-line with competitors below. Plus if we look at the revenue share from songs from 1960-2000 it is currently at 57%, which would imply that 10 years is not a totally unreasonable assumption for useful life.
Hipgnosis Songs Fund
The Group amortises Catalogues over a useful life, using a straight-line method of 20 years, which is in line with industry standard.
Round Hill Music Royalty Fund
The Board has assessed the useful life of each Catalogue’s assets to be 16 years and amortises its intangibles as such;
Warner Music
Recorded music 10 years and publishing copyrights 26 years
Universal Music
The majority of the music catalogues are amortised over 20 years on a straight-line basis. Some significant catalogues can be amortized over longer period of time.
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