Answer the following statements true (T) or false (F)

1. All intangible assets must be amortized each year.
2. According to Generally Accepted Accounting Principles, if the fair value of goodwill decreases below its book value, an impairment loss must be recorded.
3. A trademark should not be amortized over its useful life.
4. According to Generally Accepted Accounting Principles, goodwill must be amortized
5. Goodwill is only recorded by an acquiring company when it purchases another company and pays more for that company than the market value of its net assets.


1. FALSE
2. TRUE
3. FALSE
4. FALSE
5. TRUE

Business

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