Purchased customer list

-(customer list,publishing titles) and other intangibles which are prohibited from capitalisation by ias 38 , if they were not internally generated and were actually purchased ,should they be capitalised.

-if entity Purchased Intangible for immaterial amount, it would not be Relevant (quality of info under framework) . So in that case should we not care whether we capitalise it or expense it OR we have to essentialy expense it(if yes,reason?)