A note from the latest accounts of IMG Artists (UK) Limited:
The value of the purchased artist management list (…) is capitalised and amortised on the following basis:
Artist management – straight line basis over ten years.
Artists are expected to have a working life of at least ten years and are unlikely to change managers, thus are amortised over ten years.
So now you know.
pictured: Pirgu and Gheorgiu with the Wissmans of IMG