Comparateur Hélianthe acquires an online booking platform and separately identifies the site's brand and domain name. Management wants to adopt an indefinite useful life: the domain name is renewed each year at a low cost and traffic has been stable for several years. However, the industry is undergoing rapid technological change, two competitors have recently disappeared after customers switched to mobile apps, and maintaining the audience requires heavy marketing and technical investment, which the entity has not budgeted beyond 3 years. Write the workpaper section on the useful life of the brand and the domain name.
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