When the New Partner Invests Some Intangible Asset, Such as Business

question 27

Multiple Choice

When the new partner invests some intangible asset, such as business acumen or an established clientele, it is possible to have a bonus credited to the new partner.This bonus may be viewed as:

• A)​Cost incurred to acquire Goodwill of new partner
• B)​Revenue recognition
• C)​Personal Drawing in excess of Goodwill
• D)​Additional investment by all partners.

---

Definitions:

Anticipatory Response Mechanism

A psychological or physiological response that occurs in anticipation of a future event or situation, often as a form of adaptive behavior.

Incentive Motivation

Motivation that is derived from some property of the act itself, rather than being generated internally, often involving a reward or punishment as stimulus.

Cognitive Aspects

Features or components related to the process of thinking and understanding, including perception, memory, judgment, and reasoning.

Partial Frustration Responses

Reactions that occur when an individual encounters obstacles that partially, but not completely, block goal achievement, leading to varied levels of emotion and behavior change.