At the year-end, Duremont reviews five intangible assets. Which ones must it derecognise?Your answerAA software licence whose use is suspended for three months during a server migration.BAn acquired customer list, sold to a partner during the year.CAn operating right whose recoverable amount, provided by the valuer, is lower than its carrying amount.DA database that has become unusable after the end of a partnership, with no prospect of use or sale.EA patent that Duremont no longer uses itself but now licenses to a third party in exchange for royalties.Submit