Question 23 Farmco recently incurred costs associated with replacing the oil in one of its tractors. How should this cost be accounted for? as an Intangible as a Repair and Maintenance Expense as a reduction of Accumulated Depreciation associated with the tractor as an increase in the cost (basis) of the tractor Question 24 Which of the following terms best relates to Intangible Assets? Amortization Depreciation Accrual o Depletion