Match each item below $($#$1-10)$ with the proper accounting classification $($a$-$e$).$

a$.$ Expensed as R&D

d$.$ Expensed as general & administrative $($i$.$e$.$ not R&D$)$

b$.$ Property, Plant & Equipment

e$.$ Intangible Asset with indefinite life

c$.$ Intangible Asset with definite life

Item

A $1.$ Acquisition of $R$&$D$ equipment for use on a current project only.

Goodwill generated internally

Legal costs incurred in successful defense of a tradename which is renewable every $10$ years

Depreciation on R&D lab facility used for multiple, ongoing and new projects.

Cost of a lab facility to be used on all future R&D projects

Material, labor and overhead cost of building a prototype product

Startup and organization costs for a newly formed business

Filing fees and other legal costs incurred in obtaining a patent

Goodwill involved in the purchase of another company

$10$ Cost of a fast food franchise with unlimited renewal options