According to the acquisition method of accounting for business combinations, costs paid to attorneys and accountants for services in arranging a merger should beincluded in recognized goodwill. recorded as an expense in the period the merger takes place. capitalized as part of the overall fair value acquired in the merger. written off over a five-year maximum useful life.

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.

answer; comparing the additional benefits and costs;

answergoing to the symphony;