非涉税鉴证服务业务从服务的内容来分，包括（ ）。
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8 .CPA-06609How are discontinued operations and extraordinary items that occur at midyear initially reported?
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9 .CPA-00543During the current year, Jase Co. incurred research and development costs of USD 136,000 in its laboratories relating to a patent that was granted on July 1. Costs of registering the patent equaled USD 34,000. The patent's legal life is 17 years, and its estimated economic life is 10 years. In its December 31, balance sheet, what amount should Jase report as patent, net of accumulated amortization under U.S. GAAP?
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