This excerpt taken from the WBMD 8-K filed Nov 21, 2006.
Intangible assets primarily consist of the value of trade mark and customer relationships. In addition, intangible assets (other than trade marks) that have finite useful lives continue to be amortized over their useful lives. In accordance with Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, the Company evaluates trade marks annually for impairment, or earlier if indications of potential impairment exist. The determination of whether or not the intangible assets have become impaired involves a significant level of judgment. Changes in the Companys strategy and/or market condition could significantly impact these judgments and require adjustments to recorded amounts of intangible assets.