e.  Advertising and promotion expenses f.  Income tax g. Estimated aggregate amortization expense of intangible assets h. Litigation PART III F-79 A portion of the land used by Chunghwa during the period July 1, 1996 to December 31, 2004 was co-owned by Chunghwa  and Taiwan Post Co., Ltd. (the former Chunghwa Post Co., Ltd. directorate General of Postal Service). In accordance  with the claims process in Taiwan, on July 12, 2005, the Taiwan Taipei District Court sent a claim notice to Chunghwa  to reimburse Chunghwa Post Co., Ltd. in the amount of NT$768 million for land usage compensation due to the portion  of land usage area in excess of Chunghwa’s ownership and along with interest calculated at 5% interest rate from June  30, 2005 to the payment date. Chunghwa stated that both parties have the right to use co-management land without  consideration. Chunghwa Post Co., Ltd. can’t request payment for land compensation. Furthermore, Chunghwa believes  that the computation used to derive the land usage compensation amount is inaccurate because most of the compensation  amount has expired as result of the expiration clause. Therefore, Chunghwa filed an appeal at the Taiwan Taipei District  Court. On March 30, 2009, the Taiwan Taipei District Court rendered its judgment that Chunghwa only need to pay NT$17  million along with interest calculated at 5% per annum from July 23, 2005 and 4% of the court fees as the court judgment  As of December 31, 2011, the Company’s estimated aggregate amortization expense for each of the five succeeding fiscal  years is as follows: The Company did not identify significant unrecognized tax benefits for the year ended December 31, 2009, 2010 and 2011. The Company did not incur any interest or penalties related to potential underpaid income tax expenses. Effective from January 1, 2007, the Company adopted the guidance of income taxes uncertainties. The guidance prescribes  a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position  taken or expected to be taken in a tax return. The guidance also provides guidance on derecognition, classification, interest  and penalties, disclosure and transition. The evaluation of a tax position in accordance with the guidance is a two step  process. The first step is recognition, where we evaluate whether an individual tax position has a likelihood of greater  than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any  related appeals or litigation processes. For tax positions that are currently estimated to have a less than 50% likelihood of  being sustained, zero tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, we  perform the second step of measuring the benefit to be recorded. The actual benefits ultimately realized may differ from  the Company’s estimates. The adoption of the guidance did not have a material impact on the Company.  Advertising and promotional expenses are charged to income as incurred. These expenses were NT$3,413 million,  NT$3,227 million and NT$3,177 million for the years ended December 31, 2009, 2010 and 2011, respectively. Year Amount NT$ (In Millions) 2012 $  1,042 2013  980 2014 896 2015  824 2016  796 2017 and thereafter  1,547