Telkonet, Inc. Annual report pursuant to Section 13 and 15(d)

C. INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

Dec. 31, 2015

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
Goodwill – SSI		5,874,016		–			(5,874,016	)		–
Total Goodwill		14,670,446		–			(8,874,016	)		5,796,430
Total	$	17,570,446	$	(2,124,743	)	$	(8,874,016	)	$	6,571,687

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