customer list可以解释下是什么吗？客户名单？列为一种无形资产？

问题如下：

During 2010, the following events occurred at a company. The company:

Based on those events, the amortization expense that the company should report in 2011 is closest to:

选项：

A.$25,000.00 B.$45,000.00 C.$85,000.00

解释：

The customer list is the only identifiable intangible asset, and it should be amortized on a straight-line basis over its expected future life: $100,000 ÷ 4 = $25,000/year. Goodwill is an unidentifiable intangible and should be tested for impairment but not amortized. All advertising and promotion costs, such as the media placements, are typically expensed. If the reputation of the company has been enhanced as the CEO suggests, this is an internally generated intangible that is not recorded on the balance sheet and is therefore not amortized.