12 X & fx 7 A B C D F G 7 For each item listed below, enter a code letter in the blank space to indicate the allocation terminology for the item. Use the following codes for your answer: 2 3 A-Amortization D-Depreciation N-None of these One Point Each (10 total) 4 5 6 Copyrights Research and Development Costs 7 8 Land Equipment 9 10 Buildings Franchises 11 12 Patents Annual licensing fees 13 Trademarks Land Improvements 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 20 30 31