The Three Key Characteristics of Intangible Assets Are A) I, II and III
B) I, III, and IV

The three key characteristics of intangible assets are: $$\begin{array} { | l | l | } \hline \text { I } & \text { Expected future econorric benefit } \\\hline \text { II } & \text { Lack of physical substarice } \\\hline \text { III } & \text { Identifiable } \\\hline \text { IV } & \text { Physical substarce } \\\hline \text { V } & \text { Non-monetary in nature } \\\hline\end{array}$$

A) I, II and III
B) I, III, and IV
C) III, IV, and V
D) II, III, and V

Correct Answer:

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