I bought a small business in 2004 for $50,000. $47,000 of that was goodwill. I have not depreciated the goodwill yet. I am under examination for 2009. I am considering whether I can claim all the unused portion from 2004-2009 on the amended 2009. I have not chosen an accounting method yet. The agent will allow equal prorated amounts ,e.g., $47,000 divided by 15 = $3,133, or if I can provide a rev rul, rev proc or case showing it is allowable to accumulate years, he will allow it. Can I just file a 3115 with a 481(a) adjustment? or Can I select a ten year depreciation method and take equal deductions over the remaining five years? 2009-2013 at 9400 per year?