Cost incurred on intangible assets subsequent to initial expenditure are:

A) recognised directly in the revaluation reserve account.
B) transferred to the retained earnings account.
C) expensed immediately.
D) capitalised.

Intangible Assets

Non-physical assets owned by a business that have a useful life, such as patents, trademarks, and copyrights.

Capitalised

Expenses or costs that are added to the cost basis of a fixed asset on a company's balance sheet, rather than being expensed immediately.