OPINION — AG — ALL BONA FIDE ORGANIZATION COST MAY BE TREATED AS ASSETS. SUCH COST SHOULD BE AMORTIZED OVER A REASONABLE PERIOD OF TIME. WHAT CONSTITUTES "REASONABLE" TIME PERIOD DEPENDS IN LARGE PART UPON THE CIRCUMSTANCES OF EACH INDIVIDUAL CASE. (MOTOR SERVICE CLUBS). CITE: 47 O.S. 1961 651-663 [47-651] — [47-663] (BURCK BAILEY)