单选题 Under U. S. GAAP, which statement is correct? A. Purchased patent and copyright costs are not expensed. B. Advertising costs are not expensed when incurred. C. Goodwill cannot be recognized and capitalized in a purchase transaction.

【正确答案】 A

【答案解析】Purchased patent and copyright costs are not expensed is correct because these costs are capitalized.