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.
为什么不是选择B?,另外A和B的区别是什么