【Daily Topic】【Civil Engineering Version 20160222】
Thread Content
This post was last edited by hesonchang214 on 2016-3-3 09:23. Reward for participation: 2 Wealth. Reward for correct answer: 9 wealth. Which of the following statements regarding the valuation methods for intangible assets is correct? ( ) A. Patent rights are production factors that are independent in nature and capable of generating excess profits; therefore, their value should be calculated based on an appraisal value. B. The value of internally developed non-patent technologies should be recorded as an intangible asset, based on the costs incurred during their development. C. The value of purchased non-patent technologies should be assessed using the income approach, based on the benefits they can generate. D. For internally developed trademarks, the costs associated with their design and creation should be recorded as an intangible asset. Correct answer: C. The value of purchased non-patent technologies should be assessed using the income approach, based on the benefits they can generate
Which of the following statements regarding the valuation methods for intangible assets is correct? (C) A. Patent rights are production factors that are independent in nature and capable of generating excess profits; therefore, their value should be calculated based on an appraisal value. B. The value of internally developed non-patented technologies should be recorded as an intangible asset, based on the costs incurred during their development. C. The value of purchased non-patented technologies should be assessed using the income approach, based on the benefits they can generate. D. For internally developed trademarks, the costs associated with their design and creation should be recorded as an intangible asset
C. The value of purchased non-patented technology should be assessed and calculated using the income approach based on the benefits it can generate
Which of the following statements regarding the valuation methods for intangible assets is correct? (C) A. Patent rights are production factors that are independent in nature and capable of generating excess profits; therefore, their value should be calculated based on an appraisal value. B. The value of internally developed non-patented technologies should be recorded as an intangible asset, based on the costs incurred during their development. C. The value of purchased non-patented technologies should be assessed using the income approach, based on the benefits they can generate. D. For internally developed trademarks, the costs associated with their design and creation should be recorded as an intangible asset
B. The value of self-developed non-patented technologies should be recorded as an intangible asset at the cost incurred during the development process