Match the statement with the term most directly associated with it.1.choose a termRights, privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance.2.choose a termThe allocation of the cost of an intangible asset to expense in a rational and systematic manner.3.choose a termA right to sell certain products or services, or use certain trademarks or trade names within a designated geographic area.4.choose a termCosts incurred by a company that often lead to patents or new products. These costs must be expensed as incurred.5.choose a termThe excess of the cost of a company over the fair value of the net assets required.

1. Intangible assets.

2. Amortization.

3. Franchise.

4. Research and Development Costs.

5. Goodwill.

Explanation:

1. Intangible assets: Rights, privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance.

2. Amortization: The allocation of the cost of an intangible asset to expense in a rational and systematic manner.

3. Franchise: A right to sell certain products or services, or use certain trademarks or trade names within a designated geographic area.

4. Research and Development Costs: Costs incurred by a company that often lead to patents or new products. These costs must be expensed as incurred.

5. Goodwill: The excess of the cost of a company over the fair value of the net assets required.

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