Choose the accounting method below that best describes how the asset will be treated for accounting purposes. Goodwill Trademarks > 1. The cost will be treated as asset and depreciated or amortized over its useful life. Training costs for employees Land 2. The cost will be treated as an asset. It will not be depreciated but will be subject to an impairment test. Research costs 3. The cost will be treated as an expense. Patent Je Equipment