Which of the Following Controls Is Not a Typical Internal

Multiple Choice

Which of the following controls is not a typical internal control over intangible assets?

A) Procedures to provide reasonable assurance that decisions are appropriately made as to when to capitalize or expense research and development expenditures.
B) Development of amortization schedules that reflect the remaining useful life of patents or copyrights associated with the assets.
C) Procedures to identify and account for intangible asset impairment.
D) All of the above are typical controls for intangible assets.