Using the straight-line method to amortize patents is an application of expense recognition using

A) association of cause and effect
B) a systematic and rational allocation method
C) immediate recognition
D) the percentage-of-completion method

Straight-Line Method

A method of calculating depreciation by distributing the cost evenly across an asset's useful life.

Expense Recognition

The principle that expenses are recognized when they contribute to the generation of revenue, not necessarily when the cash is paid.

Systematic Allocation

The process of methodically spreading costs or revenues over a specific period of time or among different departments or products.