IFRS defines intangible assets as lacking physical substance, non-monetary in nature, and identifiable. For the following items, identify the reason or reasons why the item is not considered an intangible asset.

intangible assets as lacking physical substance, non-monetary in">

Has physical substance Not separately identifiable Item a. Account receivable b. Investment in shares Monetary a computer system d. Purchased goodwill e. Development cost at a mineral site