Because Intangible Assets Have No Physical Form

Because intangible assets have no physical form:

A) They are not subject to the recognition criteria of other assets and may be recorded if they satisfy the three elements of the definition.
B) They must be expensed immediately as assets must be able to be measured.
C) They have no real value and should be excluded from accounting reports.
D) They cannot be sold separately and must all be classified as unidentifiable.
E) None of the given answers.