之前不是说无论哪一类资产除了无限的都要减值吗？

问题如下：

Which of following statements is correct?

选项：

A.

Both intangible asset with a finite useful life and intangible asset with an indefinite useful life should do annual impairment test.

B.

Intangible asset with a finite useful life should do annual impairment test, and intangible asset with an indefinite useful life is amortized.

C.

Intangible asset with a finite useful life is amortized, and intangible asset with an indefinite useful life should do annual impairment test.

解释：

C is correct. Intangible asset with a finite useful life is amortized over its useful life, and intangible asset with an indefinite useful life should go through the annual impairment test.