I agree with the follow-up responses.
As stated in my original response, and the others in response to your "article", you purchased intangible assets and those assets are amortized via straight line amortization over 15 years beginning in the month your wife started her trade or business.
If you input this correctly into TT, the software will handle this correctly.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
