Which one about the initial cost of the intangible asset is NOT correct Select one or more: D a. If the intangible asset is developed internally, record the legal and registration fees as the cost of the asset b. If the intangible asset is purchased, record it at the cost of the purchase c. If the intangible asset is developed internally, record the research and development as expense not the cost of the intangible asset d. If the intangible asset is developed internally, record the research and develop fee as the cost of the asset