请问C选项的知识点在哪？谢谢

NO.PZ2016012102000120 问题如下 Whiof the following scriptions regarng intangible assets is most appropriate? A.The useful lives of intangible assets are inpennt of their initicost. B.The intangible assets with finite useful lives are requireto impaire least annually. C.Provisions for renewor extension of the intangible assets will not affetheir useful lives. A is correct.The useful lives of intangible assets is inpennt of its initicost. Legal, regulatory or contractuprovisions, surenewanextension, will affetheir useful lives. Intangible assets with finite lives shoulamortizerather impaire考点问无形资产的特性。 无形资产的可用年限往往跟法律法规相关，比如专利可以有几年，几年之后就不再拥有专利权，跟无形资产的初始成本无关。如果有合同续约等相关事项，可能也会影响到无形资产的使用年限的。有些无形资产比如商标等可能没有使用期限，那么对无限期使用的无形资产，每年需要做减值测试。B说的是有限期限，有限期限和固定资产一样按年做摊销就可以了 C是什么意思？

NO.PZ2016012102000120问题如下Whiof the following scriptions regarng intangible assets is most appropriate?A.The useful lives of intangible assets are inpennt of their initicost.B.The intangible assets with finite useful lives are requireto impaire least annually.C.Provisions for renewor extension of the intangible assets will not affetheir useful lives. A is correct.The useful lives of intangible assets is inpennt of its initicost. Legal, regulatory or contractuprovisions, surenewanextension, will affetheir useful lives. Intangible assets with finite lives shoulamortizerather impaire考点问无形资产的特性。 无形资产的可用年限往往跟法律法规相关，比如专利可以有几年，几年之后就不再拥有专利权，跟无形资产的初始成本无关。如果有合同续约等相关事项，可能也会影响到无形资产的使用年限的。有些无形资产比如商标等可能没有使用期限，那么对无限期使用的无形资产，每年需要做减值测试。B说的是有限期限，有限期限和固定资产一样按年做摊销就可以了 老师，我想问问这题为什么选A，B有什么不对吗。谢谢

NO.PZ2016012102000120问题如下Whiof the following scriptions regarng intangible assets is most appropriate?A.The useful lives of intangible assets are inpennt of their initicost.B.The intangible assets with finite useful lives are requireto impaire least annually.C.Provisions for renewor extension of the intangible assets will not affetheir useful lives. A is correct.The useful lives of intangible assets is inpennt of its initicost. Legal, regulatory or contractuprovisions, surenewanextension, will affetheir useful lives. Intangible assets with finite lives shoulamortizerather impaire考点问无形资产的特性。 无形资产的可用年限往往跟法律法规相关，比如专利可以有几年，几年之后就不再拥有专利权，跟无形资产的初始成本无关。如果有合同续约等相关事项，可能也会影响到无形资产的使用年限的。有些无形资产比如商标等可能没有使用期限，那么对无限期使用的无形资产，每年需要做减值测试。B说的是有限期限，有限期限和固定资产一样按年做摊销就可以了 无形资产无论是有限年份还是无限年份都要做减脂测试阿

NO.PZ2016012102000120问题如下 Whiof the following scriptions regarng intangible assets is most appropriate?A.The useful lives of intangible assets are inpennt of their initicost.B.The intangible assets with finite useful lives are requireto impaire least annually.C.Provisions for renewor extension of the intangible assets will not affetheir useful lives. A is correct.The useful lives of intangible assets is inpennt of its initicost. Legal, regulatory or contractuprovisions, surenewanextension, will affetheir useful lives. Intangible assets with finite lives shoulamortizerather impaire考点问无形资产的特性。 无形资产的可用年限往往跟法律法规相关，比如专利可以有几年，几年之后就不再拥有专利权，跟无形资产的初始成本无关。如果有合同续约等相关事项，可能也会影响到无形资产的使用年限的。有些无形资产比如商标等可能没有使用期限，那么对无限期使用的无形资产，每年需要做减值测试。B说的是有限期限，有限期限和固定资产一样按年做摊销就可以了 ​可以讲一下c吗