Telkonet, Inc. Quarterly report pursuant to Section 13 or 15(d)

C. INTANGIBLE ASSETS AND GOODWILL (Tables)

9 Months Ended

Sep. 30, 2016

Total identifiable intangible assets acquired and their carrying values at September 30, 2016 are:

	Cost		Accumulated Amortization			Accumulated Impairment			Carrying Value		Weighted Average Amortization Period (Years)
Amortized Identifiable Intangible Assets:
Subscriber lists – EthoStream	$	2,900,000	$	(2,306,003	)	$	–		$	593,997		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(2,306,003	)		–			593,997
Goodwill – EthoStream		8,796,430		–			(3,000,000	)		5,796,430
Total Goodwill		8,796,430		–			(3,000,000	)		5,796,430
Total	$	11,696,430	$	(2,306,003	)	$	(3,000,000	)	$	6,390,427

Total identifiable intangible assets acquired and their carrying values at December 31, 2015 are:

	Cost		Accumulated Amortization			Accumulated Impairment			Carrying Value		Weighted Average Amortization Period (Years)
Amortized Identifiable Intangible Assets:
Subscriber lists – EthoStream	$	2,900,000	$	(2,124,743	)	$	–		$	775,257		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(2,124,743	)		–			775,257
Goodwill – EthoStream		8,796,430		–			(3,000,000	)		5,796,430
Total Goodwill		8,796,430		–			(3,000,000	)		5,796,430
Total	$	11,696,430	$	(2,124,743	)	$	(3,000,000	)	$	6,571,687