INTANGIBLE ASSETS

3. Henna was incorporated on 1 January 20X6. At 31 December 20X6 the following costs had been incurred:

$
(1) Legal fees incurred in establishing the entity 80,000
(2) Customer lists purchased from a company that is no longer trading 100,000
(3) Goodwill created by the company 80,000
(4) Patents purchased for valuable consideration 70,000
(5) Costs incurred in developing patents used in products sold 60,000
What is the total cost of intangible assets to be recognised in the statement of financial position of Henna at 31 December 20X6 in accordance with IAS 38 Intangible Assets?

I got $230,000 which is the correct answer as no other answer matched. However, why are the customer lists being recognized as intangible assets and we normally dont recognise them? Please explain?