The following is a list of items that might or might not be classified as intangible assets or goodwill: 1. Goodwill recorded in the purchase of a business 2. Equipment obtained under an operating lease 3. Cost of purchasing a copyright 4. Cost of purchasing a trademark 5. Research costs involving tests of chemicals to use in a new medication that has not yet been developed 6. Goodwill generated internally 7. Aircraft acquired using a finance lease 8. Cost of purchasing a patent 9. Legal costs incurred to unsuccessfully defend a patent (see item 8) 10. Development costs incurred to manufacture a sample product that can and will be sold in the future For those items above reported as intangible assets or goodwill, identify the specific account title that would be used to record the asset. (Select "NA" if it might not be classified as intangible assets and goodwill.)