在AutoCAD中使用ActiveX接口最主要的优点是（）。

A.易于与其他Windows应用程序共享数据

B.简单易学

C.运行速度快

D.易于保护源代码

An analyst does research about intangible assets. Expenditures on research are most appropriately:

A. expensed in the year incurred.
B. capitalized as intangible assets and amortized over the life of the asset.
C. capitalized as intangible assets and tested annually for impairment of value.