In accordance with Current (2020) US GAAP, which of the following statements related to accounting for Intangible Assets is NOT correct?

A. Intangible Assets that have a Definite Life and are acquired as part of a Business Combination are initially reported at their fair value on the date of the Business Combination.

B. Intangible Assets that are acquired as part of a Business Combination, and are determined to have a "Definite Life", are amortized over their useful life (regardless of the length of the life).

C. Intangible Assets that are acquired as part of a Business Combination, and are determined to have an "Indefinite Life", are remeasured and reported at their fair value on each Balance Sheet Date subsequent to their acqusition.

D. Intangible Assets that are acquired in a Business Combination and determined to have a "Definite Life" may be subject to Impairment Testing under certain circumstances - for example, if the business climate in which the Intangible Asset is used changes.