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Capitalization versus expensing intangible-related costs
Identify whether the following costs would be expensed (E) or capitalized (C):
___ Lawyer fees related to the successful defence of a patent
___ Routine website maintenance
___ Costs incurred to register a company's name and trademark
___ Interest or borrowing costs related to an internally generated intangible
___ Lawyer fees related to the unsuccessful defence of a patent
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