Which of the following is not an intangible asset arising from a government grant?

A) Goodwill
B) Patent
C) Trademark
D) Trade name

Goodwill is not an intangible asset arising from a government grant. Goodwill is typically associated with the value of a company's reputation, customer loyalty, and brand recognition. It is not related to a specific government grant. On the other hand, patents, trademarks, and trade names can all be intangible assets arising from government grants as they involve exclusive rights or protections granted by the government for a certain period of time.