B is corrent because according to SFAC 5, amortization of intangible assets is an item that is recognized in a systematic and rational manner. Systematic and rational allocation is one of the three pervasive expense recognition principles.
A is incorrect because sales commissions are recognized as an expense based on cause and effect.
C is incorrect because officers’ salaries are recognized as an expense based on immediate recognition.
D is incorrect because research and development costs are recognized as an expense based on immediate recognition.
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