What are the two categories of intangible assets for the purposes of disposing of their capitalized costs?

Question:

What are the two categories of for the purposes of disposing of their capitalized costs?
Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...