The questions are indicated on the picture

465 3. When intangible assets are self-generated, costs incurred in the development phase are a. capitalized. b. capitalized only to extent of the limits provided under the standards. c. expensed or capitalized, as a matter of accounting policy choice and professional judgment. d. expensed immediately, unless they meet all of the conditions for capitalization under PAS 38 Intangible assets. 4. Identify the type of the following costs: I. These include costs of searching new knowledge and identifying and selecting possible alternatives. II. These include costs of designing from selected alternative and using knowledge gained from research. a. Research costs, Development costs b. Development costs, Research costs c. R&D, Intangible asset costs d. R&D, Regular expense 5. According to PAS 38 Intangible Assets, if an entity cannot identify in which phase a cost is incurred, the cost a. is allocated to research and development phases. b. is expensed as a regular expense. c. is capitalized and amortized over the shorter of the intangible asset's useful life and legal life. d. is regarded as incurred in research phase. 6. Which of the following costs is a research and development (R&D) cost? a. Costs incurred during commercial production b. Costs of advertising a product undergoing its final stage of development c. Costs of training employees who will be using a newly developed computer system d. Costs of producing a prototype model for a new invention