The following is a list of items that could be included in the intangible assets section of the balance sheet. tal indicahe whirhitemenn the list hwdeww would oenerallv he renorted as intangible assets in the balance sheet. 13. Goodwill acquired in the purchase of a business. 14. Cost of developing a patent. 15. Cost of purchasing a patent from an inventor. 16. Legal costs incurred in securing a patent. 17. Unrecovered costs of a successful legal suit to protect the patent. 18. Cost of conceptual formulation of possible product alternatives. 19. Cost of purchasing a copyright. 20. Research and development costs 21. Long-term receivables 22. Cont of developing a trademark: 23. Cost of ourchasing a tradentark