The Term Applied to the Amount of Cost to Transfer

question 137

Multiple Choice

The term applied to the amount of cost to transfer to expense resulting from a decline in the utility of intangible assets is

• A) amortization
• B) depletion
• C) depreciation
• D) allocation

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Definitions:

Controllable Variance

The difference between actual and expected outcomes that can be directly managed or influenced by a responsible party.