ACC 304 Course Great Wisdom / tutorialrank.com ACC 304 Course Great Wisdom / tutorialrank.com | Page 226

40. In a business combination, companies record identifiable
intangible assets that they can reliably measure. All other intangible
assets, too difficult to identify or measure, are recorded as:

a. other assets.

b. indirect costs.

c. goodwill.

d. direct costs.