Final answer:
Research and development costs are not an intangible asset.
Step-by-step explanation:
An intangible asset is something that is not physical in nature and cannot be touched or seen. It includes things like patents, trademarks, copyrights, and trade secrets. Out of the options given, research and development costs is not an intangible asset. Research and development costs are considered expenses rather than assets because they are part of the process of creating a product or service.