Facts
Costs generally incurred by a newly established entity include
(a) Preopening costs of a business facility
(b) Recipes, secret formulas, models and designs, prototype
(c) Training, customer loyalty, and market share
(d) An in house–generated accounting software
(e) The design of a pilot plan
(f) Licensing, royalty, and stand still agreements
(g) Operating and broadcast rights
(h) Goodwill purchased in a business combination
(i) A company developed patented drug approved for medical use
(j) A license to manufacture a steroid by means of a government grant
(k) Cost of courses taken by management in quality engineering management
(l) A television advertisement that will stimulate the sales in the technology industry
Required
Which of the above mentioned costs are eligible for capitalization according to IAS 38, and which of them should be expensed when they are incurred?