Sohu.com (SOHU)

(l) Other assets

Other assets mainly include the prepaid content fees, prepaid license fees and rental deposits. The Company amortizes content fees and license fees over the term of the contracts. During the year ended December 31, 2007, the estimated remaining economic lives for certain other assets were shortened as a result of certain events. Accordingly, net income and earnings per share for 2007 were reduced by $1.3 million and $0.04, respectively. There was no impact of those events on net income or earnings per share for the year ended December 31, 2008.

(l) Other assets

(l) Other assets

Other assets mainly include the prepaid content fees and rental deposits. The Company amortizes content fees over the term of the contracts. During the three month period ended December 31, 2007, the estimated remaining economic lives for certain other assets were shortened as a result of latest events and circumstances. Accordingly, net income and earnings per share were reduced by $1.3 million and $0.04, respectively.

(l) Other assets

SIZE="2">Other assets mainly include the prepaid content fees and rental deposits. The Company amortizes content fees over the term of the contracts. During the three month period ended December 31, 2007, the estimated remaining economic lives for
certain other assets were shortened as a result of latest events and circumstances. Accordingly, net income and earnings per share were reduced by $1.3 million and $0.04, respectively.

FACE="Times New Roman" SIZE="2">(m) Impairment for long-lived assets

The carrying amounts of long-lived assets are reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to future undiscounted net cash flows
expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. Assets to be disposed of
are reported at the lower of the carrying amount or fair value less cost to sell.

(l) Other assets

Other assets mainly include the prepaid content fees and rental deposits. The Company amortizes content fees over the term of the contracts.

(k) Other assets

Other assets mainly include the offering costs of the Company’s zero coupon convertible senior notes, computer software purchased from unrelated third parties and license fees. The Company amortizes the offering costs of the Company’s zero coupon convertible senior notes over a period of four years from the date of their issuance by the Company to the first date when the Company may be required to repurchase all or any portion of their principal amount, computer software over estimated useful lives of two or three years and license fees over the term of the contracts.

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Table of Contents

(k) Other assets

Other assets mainly include the offering costs of the Company’s zero coupon convertible senior notes, license fees, and computer software purchased from unrelated third parties. The Company amortizes license fees over the term of the contract, computer software over estimated useful lives of two or three years and the offering costs of the Company’s zero coupon convertible senior notes over a period of four years from the date of their issuance by the Company to the first date when the Company may be required to repurchase all or any portion of their principal amount.