. Exercise 8-10 Impact of Transactions Involving Intangible Assets on

Statement of Cash Flows

From the following list, identify each item as operating (O), investing (I), financing (F), or not

separately reported on the statement of cash flows (N).

________ Cost incurred to acquire copyright

________ Proceeds from sale of patent

________ Gain on sale of patent

________ Research and development costs

________ Amortization of patent