Intangible asset amortization rules for toll-road concessions establish revenue-linked amortization and annual projection review mechanism Addition to Schedule XIV prescribes revenue-linked amortization for toll-road intangible assets under PPP concessions: annual amortization equals asset cost multiplied by actual year revenue divided by total projected concession revenue, with amortization rate as amortization amount over asset cost. Cost follows Accounting Standards, actual revenue is tolls received, and projected revenue is the total forecast presented at financial closure. Projections must be reviewed annually and adjusted so the asset is fully amortized over the concession period.