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9.12 PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 20X6 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota will have a useful life of 3 years. What is the jourmal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9?
A Dr Expenses $15,000
Cr Accumulated amortisation $15,000
B Dr Expenses $5,000
Cr Accumulated amortisation $5,000
C Dr Intangible assets $5,000
Cr Accumulated amortisation $5,000
D Dr Accumulated amortisation $15,000
Cr Intangible assets $15,000
答案：B
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