I am not a CPA, but my answers are:
A, B, C, D, E, G, H should all be capitalized.
I think F is not, that seems more like an operating cost.
I think H is, if you spent money developing a list. If the list just happened itself, then not.
I don’t know what US GAAP or IFRS are. But I know what the INDOPCO regs are.