NO.PZ2023020602000143
问题如下：
For which of the following assets is it most appropriate to test for impairment at least annually?
选项：
A.A trademark with an indefinite expected life
B.Land
C.A patent with a legal life of 20 years
解释：
Intangible assets with indefinite lives need to be tested for impairment at least annually. Property, plant, and equipment (including land) and intangibles with finite lives are only tested if there has been a significant change or other indication of impairment.Land怎么处理美国是没有期限的吧
