Entries marked with (P&L) should be posted to a profit or loss code. All others are posted to balance sheet codes.
DR Intangible asset;
CR Bank/Accounts payable
There may be times where the asset is expensed first before capitalised as an intangible asset. For example, at the year end, in this case the Credit entry would be to the P&L to remove the cost.
Remember - assets will need to meet the criteria permitting capitalisation