Same question as (4) but Albeniz applies US GAAP (a) Capitalized and amortized over 40 years (b) Capitalized and not amortized but tested for impairment (c) Not capitalized but expensed in X1 (d)...

Same question as (4) but Albeniz applies US GAAP (a) Capitalized and amortized over 40 years (b) Capitalized and not amortized but tested for impairment (c) Not capitalized but expensed in X1 (d) Capitalized and amortized over 20 years (e) None of these