单选题 Are the following statements about copyrights and patents acquired from an independent third party, correct or incorrect?
Statement 1: Copyrights and patents are tangible assets that can be separately identified.
Statement 2: Purchased copyrights and patents are amortized on a straight line basis over 30 years.
Statement 1 Statement 2
①A. Incorrect Correct
②B. Correct Incorrect
③C. Incorrect Incorrect
  • A. ①
  • B. ②
  • C.③
【正确答案】 C
【答案解析】Acquired copyrights and patents are intangible assets that can be separately identified. Identifiable intangible assets are amortized over their useful lives.