IP - legal expenses?

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I have been told that in USA, costs associated with the registration application for an internally developed patent should be capitalized. However, para # 10 of "Statement of Financial Accounting Standards No. 142 (Goodwill and Other Intangible Assets)" says : "Costs of internally developing, maintaining, or restoring intangible assets (including goodwill) that are not specifically identifiable, that have indeterminate lives, or that are inherent in a continuing business and related to an entity as a whole, shall be recognized as an expense when incurred".

So, why does legal work (in connection with internally developed patent applications) gets capitalized in the US?
 
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