A company has a trademark with a contracted life of 15 years but expects it to be useful for only 10 years due to market changes. How should the company adjust its amortization calculations?

• A. Do not amortize the trademark.
• B. Amortize over 5 years.
• C. Amortize over 15 years.
• D. Amortize over 10 years.

Answer: (D)