The correct answer is: B. amortization
Intangible assets are assets that do not have physical substance but have value because of the rights or privileges they convey. Examples of intangible assets include copyrights, trademarks, patents, goodwill, and customer lists.
Intangible assets are amortized over their useful life, which is the period of time over which the asset is expected to provide benefits to the company. The amortization expense is recorded each period as a decrease in the asset’s carrying value and an increase in the expense account.
Depreciation is the process of allocating the cost of a tangible asset over its useful life. Tangible assets are assets that have physical substance, such as land, buildings, and equipment.
Stock amortization is the process of reducing the value of a stock over time. This is done to reflect the fact that stocks are not permanent investments and their value can decline over time.
Perishable assets are assets that have a limited useful life and will eventually be consumed or used up. Examples of perishable assets include food, fuel, and raw materials.
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