Our directors are aware that AASB $138$ classifies intangible assets as identifiable and separable. However, our auditors have advised us that intangible assets can also exhibit varying degrees of uncertainty and uniqueness, categorised into three levels: $(1)$ identifiable and separable, $(2)$ identifiable but not separable, and $(3)$ not identifiable and not separable. However, there is some confusion regarding the interpretation of these terms. Could you kindly provide clarification on the following categories $($in regards to definition, recognition criteria and measurement$),$ and offer at least three examples for each? Your assistance in providing a clear understanding of these terms would be greatly appreciated.