I need to clarify Where & How each item is accounted for in the Financial Statements

Writing Assignment: Intangibles Topic: You've just been hired by a small but growing private company that has in the past lumped all its intangible assets together. Rachel Tudor in the management office has given you a list of what she believes are the intangible assets and wants you to explain where each item on the list needs to be reported in the financial statements and why. Be sure to clarify any important details regarding the timing of reporting these items on the financial statements. Items (in alphabetical order) Advertising Computer Equipment used by Accounting & Finance department Copyright Customer list that was acquired from a competitor that went out of business Design charges for new product prototype Development charges from last year for Product "J" which began selling in the current year Equipment used for development of new products Focus groups ran this year to try out products that are set to launch next year Goodwill from a recent acquisition Patent that was purchased two months ago Rent paid for six months in advance Research of environmentally friendly "green" materials Start-up costs to incorporate Trademark Requirements: Write a professional memo to management to clarify where and how each of these items should be accounted for in the financial statements. Be sure to provide any specifics or additional implications about these items that management may need to consider but