Accounting for Intangible Assets valued as part of Business Combination

[KristinK-SF]

hello,

We have a question about the accounting for Intangible Assets valued as part of a Business combination. We know that they are considered non-admitted assets. However, what line in the annual statement do you see most companies amortizing the expense through? Have you ever seen anyone amortize intangible assets as part of unrealized gain/loss, similar to how SSAP 68 says to amortize Goodwill under certain circumstances? If you have any insight into what other companies do and can share, we would appreciate it.

Thank you.