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13. Which of the following intangible assets is (are) required for a recoverability test? a. Indefinite life intangibles other than goodwill. b. Indefinite life intangibles. c. Goodwill. d. Limited life intangibles. 14. Which of the following costs is not a research and development (R&D) expense? a. Modification of the design of a product. b. Cost of marketing research for a new product. c. Acquisition of R&D equipment for use on a current project only d. Engineering activity required to advance the design of a product to the manufacturing stage