In the Syndication of a Partnership,brokerage and Registration Fees,printing Fees,and

question 49

Multiple Choice

In the syndication of a partnership,brokerage and registration fees,printing fees,and legal fees of the underwriter total $50,000.With respect to these fees,the partnership must

• A)capitalize the fees,which are not amortizable.
• B)deduct $5,000 of the expenses in the accounting period incurred and permanently capitalize the remainder.
• C)capitalize and amortize the fees over a period of not less than 60 months.
• D)deduct $5,000 of the expenses in the accounting period incurred and amortize the remaining amount over 180 months.

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Definitions:

Pull Strategy

A strategy in which the goal is to get consumers to pull the product through the marketing channel by demanding it.

Target Audience

A specific group of consumers identified as the intended recipient of an advertisement, product, or campaign, characterized by particular demographics, interests, or purchase behavior.

Product Placement

Inclusion of a product in nontraditional situations, such as in a scene in a movie or television program.

Public Service Advertising

Advertisements intended to promote public welfare and awareness about social, health, or environmental issues.