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.
trademark是impairment？所以没有depreciation?
