Acquisition costs such as the fees of accountants and

A.Included as part of the price paid for the company purchased

B.expensed in the period of the purchase

C.expensed if immaterial but capitalized and amortized if over 2% of the acquisition price

D.recorded as a deferred asset and amortized over a period not to exceed 15 years

E.lawyers that were necessary to negotiate and consummate the purchase are