Final answer:
The salvage value is not considered when determining the useful life of an intangible asset, as intangible assets do not have a residual value at the end of their useful life.
Step-by-step explanation:
When determining the useful life of an intangible asset, certain factors are considered. These typically include the asset's legal life, provisions for renewal or extension, and the expected actions of competitors. However, one factor that is not considered in determining the useful life of an intangible asset is the salvage value. Unlike tangible assets, intangible assets do not have a residual value that can be recovered at the end of their useful life.