Which of the Following Statements,regarding the Reporting of Intangible Assets,is

Multiple Choice

Which of the following statements,regarding the reporting of intangible assets,is correct?

A) If a company uses the contra account, Accumulated Amortization, this account is typically shown on the balance sheet.
B) Amortization expense is reported on the balance sheet.
C) Intangible assets are shown only at their net book value.
D) All intangible assets are shown on the balance sheet at fair market value on balance sheet date.