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Exhibit 8-1
for Each of the Following Sentences, Select the Word

Question 85

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Exhibit 8-1
For each of the following sentences, select the word or group of words that best completes the statement.
 Patent  Copyright  Goodwill  Revenue expenditure  Trademark  Capital expenditure \begin{array}{ll}\text { Patent } & \text { Copyright } \\\text { Goodwill } & \text { Revenue expenditure } \\\text { Trademark } & \text { Capital expenditure }\end{array}
Refer to Exhibit 8-1. ____________________ is an account that can only exist if one company purchases another business and the cost exceeds the fair market values of the identifiable net assets at the time acquired.

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