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How should intangible assets which are readily identifiable but not accurately measured be accounted for? They should be ignored since they can't be accurately measured.

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How should intangible assets which are readily identifiable but not accurately measured be accounted for? They should be ignored since they can't be accurately measured. They should be independently appraised and accounted for at their appraised value. They should be included in Goodwill. They should be accounted for at an amount deemed reasonable by management

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