Required:

Determine if the fact relates to Tangible Assets, Intangible Assets, both or neither.

$\backslash$table$[[$Facts$],[$Can be disposed$],[$Can incur ordinary maintenance$],[$Can capitalize all related costs to acquire$],[$Can utilize the straight$-$line method to expense$],[$Can utilize the units of production method to expense$],[$Asset intended for resale$],[$Management can decide on the method to expense$],[$Needs to be checked for impairment$],[$Includes some assets with unlimited lives$],[$Can be paid for with Cash$],[$Must be expensed at the time of purchase$],[$Classified as a productive asset$],[$Related cash flows are recorded in the Investing section of the Statement of Cash flows$],[$Related cash flows are recorded in the Operating section of the Statement of Cash flows$]]$