The Difference Between Implied and Book Value Account Titles S/b

The Difference between Implied and Book Value account titles s/b in Caps, but not italics - you have not done this consistentlyaccount is:

A) an asset or liability account reflected on the consolidated balance sheet.
B) used in allocating the amounts paid for recorded balance sheet accounts that are different than their fair values.
C) the excess implied value assigned to goodwill.
D) the unamortized excess that cannot be assigned to any related balance sheet accounts