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A is corrent because continuing franchise fees (periodic payments based upon revenues) should be expensed when incurred since they have no future benefits.
B is incorrect since the purchase price of the franchise is to be capitalized and amortized over its useful life.
C is incorrect because legal fees paid in conjunction with the purchase of a franchise should be capitalized as part of the cost of the franchise and amortized over the useful life of the franchise.
D is incorrect because periodic payments to purchase an existing franchise from someone other than the original franchiser should be capitalized and amortized over the remaining useful life of the franchise.