Indicate how each of the following items would be classified:
a. Excess of purchase price over the fair value of net identifiable assets of another business
b. Research costs
c. Annual franchise fee paid
d. Organisations costs
e. Cash
f. Accounts receivable
g. Prepaid expenses
h. Notes receivable
i. Research and development acquired in a business combination
j. Leasehold improvements
k. Brand names
l. Music copyrights
m. Investments in affiliated companies
n. Film contract rights
o. Discount on notes payable
p. Property, plant, and equipment
q. Land
r. Development phase activities (meets the 6 criteria for development phase)
s. Purchased trademarks
t. Excess of cost over fair value of net assets of acquired subsidiary
u. Costs of researching a secret formula for a product that is expected to be marketed for at least fifteen years
