The cost of internally generated intangible asset comprises all expenditures that can be directly attributed to creating, producing and preparing the asset for its intended use.  Which of the following should not form part of the cost of internally generated intangible asset?     a. salaries and wages of personnel directly engaged in generating the asset. b. expenditures that are directly attributable to generating the asset, such as registration fees. c. expenditures on training the staff to operate the asset. d. expenditures on materials and services used or consumed in generating the asset.

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A:

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