Match the statement with the term most directly associated with it$.$

Goodwill

Intangible Assets

Research and development costs

Amortization

Franchises

a$)$ Rights, privileges, and competitive advantages that result from the ownership of long$-$lived assets that do not possess physical substance.

b$)$ The excess of cost of a company over the fair value of the net assets acquired

c$)$ A right to sell certain products or services, or use certain trademarks or trade names within a designated geographic area $.q,$

d$)$ Costs incurred by a company that often lead to patents or new products. These costs must be expensed as incurred. $q,$

$q,$

e$)$ The allocation of the cost of an intangible asset to expense in a rational and systematic manner. $q,$

$q,$