On January 2 2022 Dabney Company purchased a copyright from North Company for $200000.The copyright was recorded on North's books for $160000.It is estimated that the copyright has a remaining useful life of 2 years.Use the following tabular analysis to make the adjustment for amortization expense on Dabney's books for the year 2022. 
Definitions:
Dividend Policy
The strategy a company uses to decide how much it will pay out to shareholders in dividends.
Cash Flow Projections
Forward-looking estimates of the cash inflows and outflows over a certain period, used for budgeting and financial planning purposes.
Discounted Free Cash Flow
Discounted Free Cash Flow is a valuation method that calculates the present value of a company's expected cash flows after taking into account the time value of money and risk.
Zero-Growth Perpetuity
A type of financial model used to value an asset that is expected to generate a consistent, never-ending stream of cash flows with zero growth rate.
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