4. Goodwill purchased by a company: A. is not amortized, but is tested annually for impairment. B. is amortized using the straight-line method over the business's useful life. C. is amortized using the units-of-production method or accelerated method over 20 years. D. is not amortized and is not tested for impairment. 5. Accumulated depreciation is classified as a(an) A. expense. B. contra-asset. C. liability. D. stockholders' equity E. contra-liability F