Please indicate the appropriate category of the following items: The cost of purchasing a patent Land The cost of developing a patent 1. Intangible Asset Goodwill acquired OOOO 2. Tangible Asset Cost of equipment obtained under capital lease 3. Expense Goodwill generated internally 4. Other (none of the above) Music Copyrights 5. Not recorded on financial statements Music Copyrights 5. Not recorded on financial statements The cost of an annual update of payroll software Brand Names > Research costs >