Which of the following groups would be classified as intangible assets for financial accounting and reporting purposes?

a. long-term notes receivable, copyrights, goodwill, and trademarks

b. patents, computer software costs, franchises, and trademarks

c. computer software costs, research and development costs for internally developed patents, patents, and goodwill

d. organization costs, goodwill, costs of employee training programs, and trademarks