A group of young scientists, led by Miss Marlinda Omar, are the minds behind Nohaze Bhd$,$ a

newly established business that is involved in the development of pollution detections,

preventions and solutions protocol. As a technology$-$based business venture, they have

incurred several expenditures on items that are intangibles in nature such as:

a$)$ Cost of IQWW courses taken by the team in quality engineering management

b$)$ An in$-$house generated process flow engineering software

c$)$ Salaries of technicians $($engineers and consultants$)$

d$)$ The design work for a pilot plan

e$)$ Development of a prototype device

However, Miss Marlinda is unsure of how to differentiate between costs that can be capitalized

as intangible assets under MFRS $138$ and cost that needs to be expensed when incurred.

Explain to her the criteria that need to be satisfied before expenditure on intangible

items can be recognized in the Statement of Financial position as intangible assets