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(11) Which of the following is true regarding the type of intangible item that may constitute an asset? (a) A company name is a type

(11) Which of the following is true regarding the type of intangible item that may constitute an asset?

(a) A company name is a type of intangible item that may constitute an asset, but goodwill and a company logo are not.

(b) Goodwill, a company name, and a company logo all constitute types of intangible items that may constitute assets.

(c) Goodwill is a type of intangible item that may constitute an asset, but a company name and a company logo are not.

(d) Goodwill and a company name are types of intangible items that may constitute assets, but a company logo is not.

(e) A company name and a company logo are types of intangible items that may constitute assets, but goodwill is not.

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