A list of items that could be accounted for as intangible assets by Vaccy Bhd is as follows:

1. Unrecovered costs of a successful lawsuit to protect a copyright

2. Goodwill acquired in the purchase of a business

3. Costs of developing a vaccine for Covid-19

4. Customer service costs

5. Costs to obtain government license to do experiment before acquire vaccine from Russian Company.

Examine each of the list whether it should be included as an intangible asset in the accounts of Vaccy Bhd. Give reasons for your answers support with related example of a case or situation in Malaysia for each of the list.