Examples of segment assets may include:
A) Intangible assets.
B) Assets that are the subject of finance leases.
C) Deferred income tax assets.
D) Intangible assets and assets that are the subject of finance lease.
E) All of the given answers.

Question

Quizplus · Accepted Answer

Segment assets may include intangible assets like patents, trademarks, copyrights, etc. or assets that are subject to finance leases which are leases where the lessee is responsible for maintaining the asset and bearing the risks and rewards of ownership. Therefore, option D is correct. Deferred income tax assets are not typically considered segment assets, so option C is incorrect. Option A includes only intangible assets, which is incorrect, and Option B includes only assets that are subject to finance leases, which is also incorrect. Therefore, the correct answer is D.

Examples of Segment Assets May Include