Ex2: Section 4.2.2. Initially measurement Skill: Basic Aston Ltd acquires new energy efficient technology that will significantly reduce its energy costs I for manufacturing. Costs incurred include. Required Which of the above items is a cost that is eligible for capitalization as an intangible asset? Ex2: Section 4.2.2. Initially measurement Skill: Basic Aston Ltd acquires new energy efficient technology that will significantly reduce its energy costs I for manufacturing. Costs incurred include. Required Which of the above items is a cost that is eligible for capitalization as an intangible asset