Which of the following statements regarding intangible assets is false.

a. R&D costs incurred by the company are included in the cost of the intangible assest developed

b. When recording amortization, the intangible assest is usually credited directly rather than using a contra assest account.

c. Intangible assests have no physical characteristics

d. Examples of intangible assests include patents, copyrights, and goodwill