In the case in which revenue has been established as the predominant limiting factor in the contract for the use of the intangible asset, the revenue that is to be generated might be an appropriate basis for amortising the intangible asset, provided that the contract specifies a fixed total amount of revenue to be generated on which amortisation is to be determined.
130 J La publication de Clarifications sur les modes d'amortissement acceptables (modifications des normes IAS 16 et IAS 38), en mai 2014, a donné lieu à la modification des paragraphes 92 et 98 (en anglais seulement), et à l'ajout des paragraphes 98A à 98C.