Business Closing after 5 years

[mlmf]

So we have closed our business after 5 years due to COVID. I have two items that are listed as 15 year depreciated items.

Goodwill & Build Out Decor

Currently I have them listed as a Other Business Expenses for the balance of depreciated value.

It looks like this:

Intangible Build out Decor 12464

Intangible Property Goodwill 15327

My original CPA had them listed this way to account for the total purchase price of the existing business we bought.

Is this the correct way to list the accelerated depreciation on those items?