For purposes of sub. (1k) (j) and (L), “intangible expenses” include the following, to the extent that the amounts would otherwise be deductible in computing Wisconsin adjusted gross income:
(a)#
Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
(b)#
Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
(c)#
Royalty, patent, technical, and copyright fees.
(d)#
Licensing fees.
(e)#
Other similar expenses, losses, and costs.