Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset's useful life and the impact of an event or circumstance on either an asset's useful life or carrying value involve significant judgment.

During January 2015 the Company acquired certain intangible assets from our founder which consisted of a business plan, artistic designs, stock photography to be used in its cubicle design business, along with various costs related to the development of internal-use software to be used in its operations. In addition the Company acquired certain tangible assets from our founder which consisted of network servers, computers and other computer components, a graphic designer’s workstation and other office furniture which both our founder and as-needed software developers and designers will use in creating product and services for our operations. Total value attributable to the tangible and intangible assets purchased by the Company was $24,000. Total value represents an amount less than actual costs paid for by our founder. Our founder has incurred or spent more than $50,000 over a period of time dating back to 2007 to further develop and refine the Company’s business plan and operations.

	June 30, 2016		December 31, 2015
		(unaudited)		(audited)
Intangible assets consisting of certain development costs and purchased software for design and graphics	$	20,300	$	20,300
Less: Accumulated amortization		(14,802)		(9,727)
Net intangible assets	$	5,498	$	10,573

For the six month periods ended June 30, 2016 and 2015 (unaudited) we recognized $5,075 and $4,230 in amortization expense, respectively. The acquired intangible assets were placed in service on January 15, 2015. We amortize these intangible assets over a period of twenty-four (24) months which has been deemed their useful life.