Which of the following is FALSE (ie., NOT correct) regarding Indefinite-Lived Intangible Assets? Intangible Assets identified as "Indefinite-Lived Intangible Assets are intangible assets whose useful life cannot be reasonably estimated The quantitative impairment test for Indefinite-Lived Intangible Assets involves two-steps. First the 'Recoverability Test. Then 'the Fair Value Test' if needed O The trade name Coca Cola would be an 'Indefinite-Lived Intangible Asset Recently companies have been given the option to perform a qualitative assessment to determine whether their Indefinite-aved Intangible Assets have been impaired, IF the a indicates the asset is NOT impaired, the company does NOT have to continue with any quantitative test