下列关于无形资产初始计量的表述中，正确的是（）。

A.外购的无形资产入账成本中应包含购买价款、相关税费以及人员的培训费

B.投资者投入的无形资产应以合同约定的价值作为初始入账成本

C.通过债务重组取得的无形资产应按照其所抵偿的部分债务的价值入账

D.通过政府补助取得的无形资产应以公允价值入账，公允价值不能确定的按名义金额入账

Until recently, most population growth has occurred in relatively dense urban environments. In (91) words, even if we were witnessing rapid population growth, that would not mean that the (92) were filling in with people. (93) , the urban areas would tend to become more crowded. Historically, we find that people have moved to (94) the jobs were. Jobs were usually in ports or locations with many natural (95) . After transportation became relatively cheap, other geographical locations became (96) of economic activity. One factor that determines where people will move to, even when transportation becomes cheap, is (97) . And individuals working in cities (98) higher incomes than those working in (99) areas. Hence, population has tended until the 1970s to (100) in our major urban centers. Recently population has (101) out of the Northeast to the South and to the West for the more pleasant climates. If people did not (102) from living in large cities, there would likely be a much more even population distribution (103) our entire land area. Probably, if this (104) the case, there would be less concern over population (105) Indeed, one need only (106) a cross-country drive or plane trip to realize how (107) populated these United States really are. This is not to say that we should or should not do something about (108) growth. The shortage of people in certain areas merely demonstrates that overpopulation in the United States is really only a problem in (109) urban environments. And this problem may be slowly correcting (110) .

A．itself

B．it

C．themselves

D．himself