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W QUESTION 4 With a business combination, direct acquisition costs are A. capitalized and amortized over a discretionary peri
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Question 4:

Answer: Considered a part of the total cost of the acquired company

Explanations:

Direct acquisition costs are the transaction costs or business acquisition related costs which are directly traceable or attributable to a business combination transaction. Such costs are included in the total acquisition cost of the business and accordingly the value of goodwill is calculated.

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