During 2018, Matsumura Ltd. spent 170,000 in research costs. As a result, a new product called the New Age Piano was patented. The patent was obtained on October 1, 2018, and had a legal life of 20 years and a useful life of 10 years. Legal costs of 24,000 related to the patent were incurred as of October 1, 2018. (Amounts are in thousands.)