Presented below is selected information related to Martin Burke Inc. at year-end. All these accounts have debit balances.

Cable television franchises Film contract rights Music copyrights Customer lists Research and development costs Prepaid expenses Goodwill Covenants not to compete Cash Brand names Discount on notes payable Notes receivable Accounts receivable Investments in affiliated companies Property, plant, and equipment Organization costs Internet domain name Land Instructions

Identify which items should be classified as an intangible asset. For those items not classified as an intan- gible asset, indicate where they would be reported in the financial statements.