Certainly from a Generally Accepted Accounting Principles standpoint this would be considered the purchase of an intangible asset, and the IRS has a similar concept with specific rules as to what constitutes an intangible and the amortization of same.
This site covers the IRS's rules as to what intangibles are and the amortization: https://taxmap.irs.gov/taxmap/pubs/p535-042.htm
Tom Young
