For each intangible asset listedbelow, identify whether it is typically a

A: Finite-life intangible asset

B: Indefinite-life intangible asset

C: Other, expensed

D: Other, expensed under U.S. GAAP; Finite-life under IFRS (after conditions met)

E: Other, expensed under IFRS; Finite-life under U.S. GAAP (after conditions met)

Questions:

1. Advertising

2. Copyrights

3. Customer lists

4. Development costs

5. Leasehold improvements

6. Leaseholds