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

C. INTANGIBLE ASSETS AND GOODWILL (Tables)

9 Months Ended

Sep. 30, 2015

Total identifiable intangible assets acquired and their carrying values at September 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	$	(2,064,323	)	$	–		$	835,677		12.0
Total Amortized Identifiable Intangible Assets		2,900,000		(2,064,323	)		–			835,677
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	$	(2,064,323	)	$	(3,000,000	)	$	6,632,107

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