Testbank Multiple Choice Question 51 In a business combination, companies record Identifiable intangible assets that they can reliably measure. All other intangible assets, too difficult to identify or measure, are recorded as O direct costs. other assets. indirect costs. O goodwill. Testbank Multiple Choice Question 30 Which of the following costs incurred internally to create an intangible asset is generally expensed? O Research and development costs. O Filing costs. O Legal costs. O All of these answer choices are correct