NO.PZ2016012102000117
问题如下：
The intangible assets with indefinite lives are:
选项：
A. amortized over a predetermined useful lives which is less than 40 years.
B. not amortized but are tested for impairment.
C. never on the balance sheet only if they are purchased externally.
解释：
B is correct.
if intangible assets is indefinite lives, can not amortized its,but tested its for impairment at least annually.
如果是外部购买 记在b/s的左边asset和右边equity 如果是内部产生 记在b/s的左边asset和I/S上面expense 是这个意思吗？否则为什么c不对？