NO.PZ2017102901000049
问题如下:
Costs incurred for intangible assets are generally expensed when they are:
选项:
A.internally developed.
B.individually acquired.
C.acquired in a business combination.
解释:
A is correct.
The costs to internally develop intangible assets are generally expensed when incurred.
A选项(internal use)是否可以理解为,如果明确表明是will be used as intended, 其余的基本还是费用化?
B选项中individual acquire是什么意思呢?自有,所以就不用费用化了吗?算作asset一部分