Which of the following internally generated intangible assets can be recognised in accordance with AASB 138?

Question

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According to AASB 138 (Intangible Assets), internally generated intangible assets like mastheads, customer lists, and brand names cannot be recognised on the balance sheet because they do not meet the recognition criteria, which require an asset to be identifiable, controlled by the entity, and expected to produce future economic benefits. These types of assets are often generated internally over time and do not arise from contractual or other legal rights, making their valuation and control difficult to demonstrate.

Which of the Following Internally Generated Intangible Assets Can Be