6. Development costs incurred for the purchasing of equipment can be included as part of the cost of the natural resource. (a) True (b) False 7. The costs associated with internally developed goodwill are capitalized. (a) True (b) False 8. When the investor owns more than 50% of the voting common stock of the investee, the investee is considered to be under the legal control of the investor. (a) True (b) False 9. Accumulated other comprehensive income is not reported with shareholder's equity. (a) True (b) False 10. The defined benefit plan is a type of plan in which the employer's contribution into the pension fund is based on a formula. (a) True (b) False