For Each of the Following Sentences ,Select the Word or Group

Short Answer

For each of the following sentences ,select the word or group of words that best completes the statement.
$$\begin{array} { l l } \text { Patent } & \text { Copyright } \\\text { Goodwill } & \text { Revenue expenditure } \\\text { Natural resources } & \text { Research and development costs } \\\text { Trademark } & \text { Capital expenditure }\end{array}$$
-__________ is an account that can only exist if one company purchases another business and the cost exceeds the fair market values of the identifiable net assets at the time acquired.