For each of the following costs associated with intangibles

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For each of the following costs associated with intangibles, indicate whether it should be expensed (E) or capitalized (C) by placing the appropriate letter in the space provided.


a.

Software production costs incurred prior to technological feasibility being established.


b.

Continuing franchise costs.


c.

The cost paid over the fair value of an acquired company's net assets.


d.

Maintenance and customer support costs incurred after a software package is released for sale.


e.

Legal costs incurred on the successful defense of a patent infringement suit.


f.

The cost of acquiring a copyright.


g.

Software production costs incurred after technological feasibility is established.


h.

Costs of improving the software used in a company's management information system.


i.

Legal fees incurred in conjunction with the unsuccessful defense of a patent infringement lawsuit.


j.

Employee training costs associated with training employees to run new software.

Reference no: EM13574285

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