Proponents of immediately writing-off goodwill acquired in a business combination argue that
A. goodwill implies future profitability thus it has future economic benefit and is an asset
B. if written-off it would receive the same treatment as inherent goodwill, as the costs leading to inherent goodwill are also written-off
C. it should only be reported as an asset if it is related to the acquisition of a service company
D. the amortization period for writing-off goodwill is too long
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