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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
Website/trade/domain names; Acquired technology and others; So 30-years for Goodwill seems fine, but the other 4 categories, which are probably where the value of that 50K website lie are depreciated differently. I think it comes down to the average lifetime of the intangible asset. I know Demand Media was depreciating their Content over a 5-year period.