Indicate Whether Each of the Following Statements Is True or False

Indicate whether each of the following statements is true or false.
_____ a) A trademark has an identifiable legal lifetime.
_____ b) U.S. GAAP requires that research and development costs be capitalized as assets and then expensed over a reasonable period of time.
_____ c) A patent is amortized over the longer of its legal life or useful life.
_____ d) The entry to record the amortization of a patent includes an increase to Amortization Expense, Patent and a decrease to Patent.
_____e) The capitalized cost of a trademark includes the cost to develop the trademark and to defend it.