Which Statement Is Not Correct

Multiple Choice

Which statement is not correct?

A) Assessing the useful life of an intangible asset requires professional judgment.
B) The residual value of an intangible asset is the same as the asset's salvage value.
C) The straight-line method of amortization is generally used for intangible assets.
D) An equal pattern is reflected by the straight-line method of amortization.