There are some cases in which you can write off intangible assets as "abandoned"...

		_delirium on July 19, 2012 \| parent \| context \| favorite \| on: Microsoft Expected To Post First Ever Quarterly Lo... There are some cases in which you can write off intangible assets as "abandoned", but it's complex. A brief bit discussed in these two articles: http://www.cbiz.com/page.asp?pid=8872, http://www.cbiz.com/page.asp?pid=8984