单选题 During December 2009 Company A acquires a small competitor, Company B. During the evaluation of the acquisition it is determined that the customer lists of Company B have a fair value of $50000. Company A has spent $15000 during the year updating and maintaining its own customer lists. What will be the value of the customer list intangible asset on Company A"s 31 December 2009 consolidated financial statements?
【正确答案】 B
【答案解析】[解析] 由于被收购公司(B公司)的客户名单可以从该公司中剥离并用于出售，因而该客户名单属于可区分的无形资产，并应当按照市场公允价值(50000美元)加以记录。由于公司内部产生的无形资产不能被资本化处理，从而A公司为其自身客户名单支付的15000美元应当按照费用加以处理。