B. legal fees and amortized over 5 years or less. C. expenses of the period. D. patents and amortized over the remaining useful life of the patent. Intangible Assets 36. Which of the following is not an intangible asset? A. Trade name b. Research and development costs c. Franchise d. Copyrights Which of the following intangible assets should not be amortized? A. Copyrights b. Customer lists c. Perpetual franchises d. All of these intangible assets should be amortized.