Final answer:
Costs that are capitalized with regard to a patent typically include legal fees and incidental costs of obtaining the patent, as well as costs of successful patent infringement suits. Research and development costs are generally not capitalized unless they are directly related to the patent development after the patent application process.
Step-by-step explanation:
The question relates to the capitalization of costs in the context of obtaining a patent. Capitalized costs are specific expenses that are recorded as an asset on a balance sheet rather than as an expense on the income statement, due to their future economic benefit. When it comes to patents, the costs that are generally capitalized include the legal fees incurred in obtaining the patent, the incidental costs associated with obtaining the patent, and the costs of successful patent infringement suits.
Research and development (R&D) costs, however, are typically not capitalized as part of the patent cost. R&D costs are expensed as incurred and are not included in the capitalized cost of the patent unless they directly relate to the development of the patent itself and the costs are incurred after the patent application is made. Therefore, Option a) is correct, as it includes legal fees, incidental costs, and the costs of successful patent infringement suits without mentioning R&D costs.