Which one is not an intangible Asset or intangible Asset

Exercise 12-1 Presented below is a list of items that could be included in the intangible assets section of the balance sheet. Indicate which items on the list below would generally be reported as intangible assets in the balance sheet. Reported as 1. Investment in a subsidiary company. 2. Timberland 3. Cost of engineering activity required to advance the design of a product to the manufacturing stage. 4. Lease prepayment (6 months' rent paid in advance). 5. Cost of equipment obtained. 6. Cost of searching for applications of new research findings. 7. Costs incurred in the formation of a corporation. 8. Operating losses incurred in the start-up of a business. 9. Training costs incurred in start-up of new operation. 10. Purchase cost of a franchise. 11. Goodwill generated internally