问题如下图：
选项：
A. 
B. 
C. 
解释：
老师您好 今年商誉是不是无形资产
NO.PZ2016012101000155 讲义291页不是写了gooill是unintifiable IA吗，IA不就是Intangible asset吗，为什么又不属于了呢，是不是讲义写错了
NO.PZ2016012101000155 Yes No No No Yes Yes B is correct. A propatent with a fineexpiration te is intangible asset with a finite useful life. A copyright with no expiration te is intangible asset with infinite useful life. Gooill is no longer consireintangible asset unr IFRS anis consireto have infinite useful life. 解析40年有效期的产品专利、无限期的专利权、商誉，这三类资产是否属于“intangible asset with a finite useful life”。 40年有效期的产品专利属于intangible asset，且有finite（有限）使用寿命。-Yes 无限期专利权属于intangible asset，但没有 finite useful life。-No 商誉intangible asset的定义是要可辨认（intifiable），商誉是不可辨认的资产，因此不属于intangible asset，而且也没有 finite useful life。-No 选对了，但是觉得解析有问题
Yes No No No Yes Yes B is correct. A propatent with a fineexpiration te is intangible asset with a finite useful life. A copyright with no expiration te is intangible asset with infinite useful life. Gooill is no longer consireintangible asset unr IFRS anis consireto have infinite useful life.为什么copyright没有finite useful life
