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The costs of start-up activities, including fees of attorneys, should be: A) Capitalized, but not amortized, because of the indefinite life of the business: B)

The costs of start-up activities, including fees of attorneys, should be:

A) Capitalized, but not amortized, because of the indefinite life of the business:

B) Capitalized and amortized.

C) Capitalized and deferred until liquidation of the business.

D) Expensed when incurred.

which is correct one?

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