Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Cost of defending intangible rights

A) Considered if indicated that book value may not be recoverable.
B) Estimate of recoverable cost at end of an asset's life.
C) Should be capitalized since they provide future benefits.
D) Capitalize unless unsuccessful.
E) Should be expensed unless they are material and provide a future benefit.