NO.PZ2024011002000084
问题如下：
A company acquired a customer list for $300,000 and a trademark for $5,000,000. Management expects the customer list to be useful for three years, and it expects to use the trademark for the foreseeable future. The trademark must be renewed every 10 years with the Patent and Trademark office for a nominal amount; otherwise it expires. If the company uses straight-line depreciation for all its intangible assets, the annual amortization expense for these two assets will be closest to:选项：
A.$100,000.00
B.$600,000.00
C.$0.00
解释：
The trademark can be renewed at a minimal cost; therefore, it is considered to have an indefinite life, and amortization expense is not required.
Annual amortization expense on the customer list = $300,000 / 3 = $100,000.
我认为买来的客户名单购置成本能可靠计量，很可能为企业带来预期经济利益。但企业并不能控制由客户名单产生的经济利益，也就是说拥有客户名单不必然意味企业从中获得了商业机会。因此这东西根本不符合资产定义—退一步讲，企业没法合理量化一份客户名单能带来多久的经济利益，即使符合无形资产定义，也不应该计提摊销
