问题
单项选择题
Which of the following is least likely to be a problem with accounting for internally generated intangible assets（）
A. Costs of developing these assets may not be easily separable.
B. Potential benefits are difficult to measure.
C. The potential benefits are spread over a long time period.
答案
参考答案：C
解析：
The problems with accounting for internally generated intangible assets are: determination of economic life, separation of the cost for development, and measurement of potential benefits.