温同学2020-06-29 12:17:25

Which of these intangible assets is most likely to be amortized? A. Purchased patent that will expire in the current period. B. Purchased franchise right with a useful life of two years. C. Internally developed trademark with a useful life of 20 years. 您的答案：C 正确答案：B 得分：0分 解析: A purchased, identifiable intangible asset with a finite life is amortized over its useful life. Costs incurred to develop an intangible asset such as a trademark are expensed when incurred. A patent that expires in the current period will not provide future benefits and therefore should not be recognized as an asset. 为什么内部开发的商标不能资产化，要费用化呢？