stion 5 Which of the following is NOT a characteristic of intangible assets? Quiz na 1 ret ered d out of Select one: Oa They are non-monetary in nature b. They lack physical substance c. They are monetary in nature d. They must be individually identifiable On a statement of changes in owners' equity, under which column would you report an unrealized gain on a FV-OCI investment? Select one: 00 a. Contributed Surplus b. Retained Earnings Oc Accumulated Other Comprehensive Income Od. Common Shares 10 Finis