Which of the following? statements, regarding the reporting of intangible? assets, is? correct?

A. Amortization expense is reported on the balance sheet.

B. If a company uses the contra? account, Accumulated? Amortization, this account typically shown on the balance sheet.

C. Intangible assets are shown only at their net book value.

D. All intangible assets are shown on the balance sheet at fair market value on balance sheet date.