Respuesta :
Answer:
The correct answer is C. Expensed as incurred.
Explanation:
Intangible costs are losses in productivity, decreased quality or injury to employees. These represent a fall in employee morale, dissatisfaction with working conditions or customer disappointment. Intangible costs are the result of an identifiable source, but these costs were not anticipated. They occur after a new practice or policy is implemented. Management will estimate intangible costs as soon as it sees a loss pattern. This estimate will be the basis of the decision to change or continue a practice that frustrates employees or customers. If a new procedure has injured an employee, the company will act quickly to avoid fines and government inspections
