13 of A franchise license with a limited life is Select one: a Amortized over the lesser of its legal or useful life b. Always amortized over its legal life. c. Not amortized d. Expensed 4 Which of the following is not a requirement of the revaluation model? Select one: a. The company reports under IFRS Ob. Accumulated depreciation is adjusted proportionally or by the asset adjustment method. c. The fair value is determined every reporting date. d. The fair value can be measured reliably