@user17518954898 no it doesn't.
The value of the PSL is determined only when and only if you sell it on the open market.
Assuming you are not a business.....
if you sell at a loss from the original purchase price, that is a personal loss and not tax-deductible. If you sell it at a gain from the original purchase price, that gain is taxable income. If the 30 years goes by and you no long have the right to the PSL, it's a personal loss and not tax-deductible.
There is nothing to amortize.
