Please indicate the appropriate category of the following items:

Question 23 options:

12345	Cost of equipment obtained under capital lease
12345	Land
12345	Goodwill acquired
12345	Music Copyrights
12345	The cost of developing a patent
12345	The cost of purchasing a patent
12345	Brand Names
12345	Research costs
12345	The cost of an annual update of payroll software
12345	Goodwill generated internally

1.	Intangible Asset
2.	Tangible Asset
3.	Expense
4.	Other (none of the above)
5.	Not recorded on financial statements