What balancing entry is most likely to be called for if previously excluded intangible assets were added to a firm's balance sheet?

Question

Quizplus · Accepted Answer

Adding previously excluded intangible assets to a firm's balance sheet would increase the total assets, which would need to be reflected in the shareholders' equity section of the balance sheet through a corresponding increase. It would not impact accumulated depreciation, long-term debt, or current assets.

What Balancing Entry Is Most Likely to Be Called for If