Indicate if the following costs should be capitalized or expensed.

Costs to successfully defend a patent

Costs to internally generate goodwill

Personnel costs allocated to research and development

Acquisition of equipment that can also be used for future research and development projects

Costs incurred internally to create an intangible asset

Routine maintenance performed on the research and development building

Acquisition of equipment that will be used for a current research and development project only

Costs incurred to enhance a piece of machinery which will extend its useful life