The recoverability test is used to determine any impairment loss on which of the following types of intangible assets?

A tontine is:

A) a form of endowment insurance B) used frequently to provide retirement income C) a life insurance contract paying a death claim on the second person to die D) one reason for the divisible surplus provision

While there are many reasons for cooperation not developing, the primary reason is that:

A) mixed motives preclude relational contracts. B) reciprocity breeds contempt. C) distributive justice trumps collaboration. D) goals sought cannot always be shared.