Presented below is selected information related to Martin Burke Inc. at year-end. All these accounts have debit balances.

Cable television franchises                  Film contract rights
Music copyrights                                 Customer lists
Research and development costs         Prepaid expenses
Goodwill                                              Covenants not to compete
Cash                                                     Brand names
Discount on notes payable                   Notes receivable
Accounts receivable                             Investments in affiliated companies
Property, plant, and equipment            Organization costs
Internet domain name                           Land

Instructions
Identify which items should be classified as an intangible asset. For those items not classified as an intangible asset, indicate where they would be reported in the financial statements.