21. Costs incurred internally to create intangibles are a. capitalized. .b. capitalized if they have an indefinite life. C. expensed as incurred. d. expensed only if they have a limited life. 22. Which of the following methods of amortization is normally used for intangible assets? a. Sum-of-the-years'-digits b. Straight-line C. Units of production d. Double-declining-balance . 28. Wriglee, Inc, went to court this year and successfully defended its patent from infringe- ment by a competitor. The cost of this defense should be charged to a. patents and amortized over the legal life of the patent...! b. legal fees and amortized over 5 years or less. C. expenses of the period. . d. patents and amortized over the remaining useful life of the patent. . 29. Which of the following is not an intangible asset? a. Trade name b. Research and development costs C. Franchise d. Copyrights 31. When a patent is amortized, the credit is usually made to . a. the Patent account. b. an Accumulated Amortization account. c. a Deferred Credit account. .. d. an expense account