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The carrying amount of an intangible is a. the fair value of the asset at a balance sheet date b. the asset's acquisition cost less

The carrying amount of an intangible is
a. the fair value of the asset at a balance sheet date
b. the asset's acquisition cost less the total related amortization recorded to date
c. equal to the balance of the related accumulated amortization account
d. the assessed value of the asset for intangible tax purposes

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