Type A: those with a definite limited life

Capitalize as an asset; amortize the cost over its limited life

Type B: those with an indefinite life

Capitalize as an asset; retain cost as an asset until:

It becomes obvious that the asset has some limited life remaining; begin amortization of the asset over that remaining life

It become obvious that there is no future benefit to be obtained from the asset; write the cost off as a loss at that time.