Complete the following chart by placing a checkmark in the appropriate column showing the general accounting treatment of intangible assets. Ignore costs such as filing costs. There should only be one check for each row.

Item	Description	Capitalize costs as they are incurred	Fully expense costs in the period incurred
a.	Costs incurred to purchase an intangible asset with a finite useful life.
b.	Costs incurred to internally develop an intangible asset with a finite useful life.
c.	Costs incurred to internally develop an intangible asset with an indefinite useful life.
d.	Costs incurred to purchase an intangible asset with an indefinite useful life.