Observational data refer to facts and figures newly collected for the project at hand. facts and figures obtained by asking people questions either through personal interviews, panel discussions, or questionnaires. facts and figures obtained by watching, either mechanically or in person, how people actually behave. facts and figures that have already been recorded from multiple sources prior to the project. conclusions developed from information obtained from a representative sample of a population.

In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?