Costs incurred by an established entity include: 

(a) pre-opening costs of a business facility; 

(b) recipes, secret formulas, models and designs, prototype; 

(c) training, customer loyalty, and market share; 

(d) an in-house-generated accounting software; 

(e) the design of a pilot plan; 

(f) licensing, royalty, and stand-still agreements; 

(g) operating and broadcast rights;

(h) goodwill purchased in a business combination; 

(i) a company-developed patented drug approved for medical use; 

(j) a licence to manufacture a steroid by means of a government grant; 

(k) cost of courses taken by management in quality engineering management; 

(l) a television advertisement that will stimulate the sales in the technology industry.  

Which of the above-mentioned costs are eligible for capitalisation according to IAS 38, and which of them should be expensed as they are incurred?