Intangible assets that are currently reported on the balance sheet include: A. organizational culture. B. the cost of a patent giving exclusive rights to a process. C. loyal and profitable customer relationships. D. employee skills and motivation.

B. the cost of a patent giving exclusive rights to a process.

Explanation:

Intangible assets are non physical long term resources that meet the asset recognition criteria in that it is a resource controlled by an entity as a result of a past event for which future economic benefits will flow to the entity.  It must be reliably measurable.

Intangible assets that are currently reported on the balance sheet as non-current assets. These include trademark, copyrights, goodwill, patents etc.

Organizational culture, loyal and profitable customer relationships, employee skills and motivation are not attributes that are measurable.

client registration system, resource management system, clinical management system, patient information database, common use-system interface

explanation:

answer utilities; more money you have to pay out ; )