The cost of an intangible asset comprises : (i) Purchase price (ii) Import duties (iii) General office

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The cost of an intangible asset comprises :
(i) Purchase price
(ii) Import duties
(iii) General office overheads
Which of the following alternative is correct ?
A. (i) and (iii) above
B. (i) and (ii) above
C. (ii) and (iii) above

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