NO.PZ2019120301000239
问题如下：
Question
Below are excerpts from a company’s intangible assets note for 2015:
选项：
A.$377.00 B.$361.00 C.$473.00解释：
Solution
A is correct. The definite-life intangibles are identifiable because they incur amortization and consist of the Group 2 and 3 assets.
B is incorrect. This is the ending balance of definite life intangibles: 260 + 101 = 361.
C is incorrect. This is the opening balance of Groups 2, 3, and 4. Although Group 4 assets have incurred impairment, they have not incurred amortization and thus are incorrectly included in the total. Per A, the opening value of Group 2 and 3 assets is $377. Group 4’s opening value is $96. Thus the opening value for Groups 2, 3, and 4 is $473.
The 2015 opening carrying amount (in millions) of the company’s definite-life intangible assets
这道题目难道不是在问“2015年初有限年限的无形资产的期初数”吗？
既然题目没有提到处置，那为什么不能直接用期末的数值去加回当期发生的摊销费用，倒挤出期初数？
