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

C. INTANGIBLE ASSETS AND GOODWILL (Tables)

6 Months Ended

Jun. 30, 2015

Total identifiable intangible assets acquired and their carrying values at June 30, 2015 are:

	Cost		Accumulated Amortization			Accumulated Impairment		Carrying Value		Weighted Average Amortization Period (Years)
Amortized Identifiable Intangible Assets:
Subscriber lists – EthoStream	$	2,900,000	$	(2,003,903	)	$	–	$	896,097		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(2,003,903	)		–		896,097
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	$	(2,003,903	)	$	(3,000,000)	$	6,692,527

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