Intangible Asset Article Rates Tops

AICPA President and CEO Barry C. Melancon presented the Journal of Accountancy s 2004 Lawler Award for best article of the year to Jennifer M. Mueller, PhD, for Amortization of Certain Intangible Assets (Dec.04, page 74). In her article Mueller, a KPMG Faculty Fellow at Auburn University in Auburn, Ala., explained how to evaluate assets with contractual or legal lives. Each year, the JofA s editorial advisers choose a winning article, which earns its author $500 and a commemorative plaque. The award is named after John L. Lawler, a former Journal editor and AICPA senior vice-president.