Capitalized costs incurred while developing computer software to be sold should be amortized using the:

a. lower of the straight-line method or the percent-of-revenue method.
b. higher of the percent-of-revenue method or the percent-of-completion method.
c. lower of the percent-of-revenue method or the percent-of-completion method.
d. higher of the straight-line method or the percent-of-revenue method.

Answer: d. higher of the straight-line method or the percent-of-revenue method.