Selected account information follows for Richmond Inc. as at December 31, 2014. All the accounts have debit

Question:

Selected account information follows for Richmond Inc. as at December 31, 2014. All the accounts have debit balances.
Cable Television Franchises
Music Copyrights
Research Costs
Goodwill
Cash
Discount on Notes Payable
Accounts Receivable
Property, Plant, and Equipment
Leasehold Improvements
Annual Franchise Fee Paid
In-Process Research and Development Acquired in a Business Combination
Film Contract Rights
Customer Lists Acquired in a Business Combination
Prepaid Expenses
Covenants Not to Compete
Brand Names
Notes Receivable
Investments in Affiliated Companies
Organization Cost
Land
Excess of Purchase Price over Fair Value of Identifiable Net Assets. X Corp.
Instructions
Identify which items should be classified as . For the items that are not classified as , indicate where they would be reported in the financial statements.
Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...