Answer: B, C, D
Amortization of intangible assets is generally included in administrative expenses. However, if intangible assets are specifically used to produce products, their amortization expenses are included in relevant expenses. The cost of the asset. The useful life and amortization method of intangible assets are reviewed at least at the end of each year. Intangible assets are subsequently measured using historical cost, and their historical cost is the book value.