6.5 Recognition of intangible assets Dory Ltd has the following: 1. the cost of purchasing a trademark 2. unrecovered costs of a successful lawsuit to protect a patent 3. goodwill acquired in the purchase of a business costs of developing a patent 5. the cost of engineering activity to advance the design of a product to the manufacturing stage 6. payments to an advertising agency for advertisements to increase the goodwill of the company. Required Which of these should be included as an intangible asset in the accounts of Dory Ltd? Give reasons for your