### Question
What does straight line recovery of intangibles mean?


### Answer
**Straight line recovery of intangibles** has the following meaning in *26 U.S.C. § 57*:

> any method which would be permitted for purposes of determining cost depletion with respect to such well and which is selected by the taxpayer for purposes of subsection (a)(2)

#### Citation:
  - *26 U.S.C. § 57*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

