Goodwill Captures the Value of Other ________ That the Firm

Multiple Choice

Goodwill captures the value of other ________ that the firm acquired through the acquisition.If the value of these ________ assets declines over time,the amount of goodwill listed on the balance sheet will be ________ by a write-down that captures the change in value of the acquired assets.

A) "tangibles", tangible, reduced
B) "tangibles", tangible, raised
C) "intangibles", intangible, raised
D) "intangibles", intangible, reduced