Identifiable Intangibles

In the equity method, when calculating the NI generated from the associate, do we need to deduct amortization from identifiable intangible or just in case they are not recorded?

And what does recorded and unrecorded intangibles mean, and are not they deducted from I/S like depreciation, and if they are not recorded in I/S why is that?

deduct amortization from the share of associate’s income. don’t know answer to second question.

I agree, i don’t know the answer to your second question either!

The curriculum appears to make no distinction between recorded and unrecorded intangibles; I cannot find an example of it ever using those terms.

Where did you come across the reference.