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When recording the purchase of an intangible asset, what is one major difference between recording a purchase for cash versus a purchase for shares of

When recording the purchase of an intangible asset, what is one major difference between recording a purchase for cash versus a purchase for shares of company stock?

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A purchase for cash is recorded at the amount paid, whereas a purchase for shares of company stock is recorded at fair value.

A purchase for cash is recorded at fair value, whereas a purchase for shares of company stock is recorded at cost.

A purchase for cash is capitalized, whereas a purchase for shares of company stock is expensed.

A purchase for cash is expensed, whereas a purchase for shares of company stock is capitalized.

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