However, the interpretation of Declaration No. 142 may be difficult for intangible assets with a contractual or legal life. This article describes situations in which the amortization of these intangible assets should be avoided and proposes an approach based on Declaration No. 142 and related interpretations that allow ASAs to respond much more effectively to the issue of depreciation. Brands, mastheads, publishing titles, customer lists and articles similar to internally generated content should not be counted as assets. [IAS 38.63] However, a company cannot count a good-business or a good-business that it generates for itself. Let`s take the same example that the company was not acquired, but it was worth 100 million and still had 80 million assets with 30 million in debt.