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

C. INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Mar. 31, 2015

Total identifiable intangible assets acquired and their carrying values at March 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	$	(1,943,483	)	$	–		$	956,517		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(1,943,483	)		–			956,517
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	$	(1,943,483	)	$	(3,000,000	)	$	6,752,947

Total identifiable intangible assets acquired and their carrying values at December 31, 2014 are:

	Cost		Accumulated Amortization			Accumulated Impairment		Carrying Value		Weighted Average Amortization Period (Years)
Amortized Identifiable Intangible Assets:
Subscriber lists – EthoStream	$	2,900,000	$	(1,883,063	)	$	-	$	1,016,937		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(1,883,063	)		-		1,016,937
Goodwill – EthoStream	8,796,430			-			(3,000,000)		5,796,430
Goodwill – SSI	5,874,016			-			(5,874,016)		-
Total Goodwill	14,670,446						(8,874,016)		5,796,430
Total	$	17,570,446	$	(1,883,063	)	$	(8,874,016)	$	6,813,367