Chap12 Intangible Assets Flashcards

0
Q

Bargain purchase

A

661

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1
Q

Amortization

A

651

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2
Q

Business combination

A

640(n)

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3
Q

Copyright

A

655

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4
Q

Development activities

A

666

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5
Q

Fair value test

A

662

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6
Q

Franchise

A

655

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7
Q

Goodwill

A

658

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8
Q

Impairment

A

662

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9
Q

Indefinite-life intangibles

A

651

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10
Q

Intangible assets

A

640

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11
Q

License (permit)

A

656

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12
Q

Limited-life intangibles

A

651

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13
Q

Master valuation approach

A

660

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14
Q

Organization costs

A

668

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15
Q

Patent

A

656

16
Q

Recoverability test

A

662

17
Q

Research activities

A

666

18
Q

Research and development (R&D) costs

A

665

19
Q

Start-up costs

A

669

20
Q

Trademark, trade name

A

653