They should all be included. CD is the cost of the research and development process, and AB is the cost of the application for confirmation of rights.
Online answer: CD
Answer analysis: According to the requirements of accounting standards, expenditures in the research phase of an enterprise's internal research and development projects should be included in the current profit and loss when incurred; expenditures in the development phase , should be recognized as intangible assets on the basis of meeting certain conditions, and the registration fees and lawyer fees incurred when acquiring them in accordance with the law should be included in the book value of the intangible assets. Both items C and D in this question are expenditures incurred during the research stage and therefore cannot be included in the cost of intangible assets.