Costs that are capitalized with regard to a patent include: legal fees of obtaining the patent, incidental costs of obtaining the patent, and cost of successful^defending. the patent. Legal fees of obtaining the patent, including the costs of obtaining the patent, and research and development costs of developing the patent. legal fees of obtaining the patent, cost of successfully defending the suit of infringement, and research and development costs of producing the invention. Incidental cost of obtaining the patent, costs of successful and unsuccessful defense of the patent and the cost of signing the patent agreement. None of the above