Expense Part 4: Chapter 12, Intangible Assets Question 2: Capitalize vs. Expense (8 Points) Capitalize (a) Research and development costs: (b) Money spent to buy a patent from a competitor: (c) Money spent to pay your sales team: (d) Money spent to buy PPE: (e) Money spent to internally develop goodwill: (f) Money spent to defend your patent rights: (9) Money spent on software development after technological feasibility is established: (h) Start-up costs