Question 22 (1 point) Which of the following is NOT a specifically identifiable intangible asset? All of the above are specifically identifiable intangible assets patents. goodwill. copyrights. Question 23 (1 point) Asset retirement costs are added to the carrying value of the related asset in pro rata periods over the asset's useful life. are never recognized until the asset is retired. are added to the carrying value of the related asset in the period of acquisition. are not recognized until the dismantling and restoration costs are known with certainty