a) Amortisation can be briefly defined as the allocation of the cost of the intangible assets. Lessing and residual value that has been projected to periods in which the asset is expected to contribute to the organizations revenue generating activities estimated, capitalized cost is allocated less. NBA franchise and other intangible assets have a value of 164,703 164702 and 165 035 in years 1996, 1997, and 1998 respectively. This shows that the method of amortisation reflect the pattern of the usage of assets in generation of income. NBA intangible assets are defined in cost less amortisation that has accumulated. Straight line method spread over the useful estimated lives of the intangible assets which is generally 3-7 years provides the amortisation.