[Verse 1] Sarah builds a brand from scratch inside her company walls Years of research, sweat and tears, but when the ledger calls Development costs disappear, expensed as they arise Internal creation cannot capitalize [Verse 2] Meanwhile David buys a patent from a rival firm Twenty million for the rights, the purchase price is firm Acquired assets get their spot upon the balance sheet External purchase makes the recognition complete [Chorus] Internal drops, external stays Remember this accounting maze Developed dies, purchased flies Onto books where value lies Internal drops, external stays That's the fundamental way [Verse 3] Trademarks born within your walls, they vanish from the books Customer lists you cultivate won't get accounting looks But buy that same trademark outside, it joins your asset base Location of creation sets the accounting pace [Bridge] Research phase costs disappear like morning mist Development might qualify if criteria exist Technical feasibility and intention clear Resources available and benefits appear [Chorus] Internal drops, external stays Remember this accounting maze Developed dies, purchased flies Onto books where value lies Internal drops, external stays That's the fundamental way [Outro] So when you see intangibles, ask where they came to be Inside creation gets expense, outside gets equity The source determines destiny in this accounting game Different origins yield treatments not the same
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