Too basic? Expense or Asset?

Please help me understand this how to deal with my situation.

You have been charged $100,000.00 legal expenses in 2024 and you paid $90,000.00 in 2024.

The vendor applied to $10k toward General Corp, and the rest ($70k) to IP costs.  The remainder of $10k was kept in their trust account without applied.

All was entered as Expense ($90k) in QBO and categorized as spread as IP and General Corp Expense account.  

The year ended and now when you reconcile, I need to enter $10k of debit for the vendor, IP cost to enter in Asset account (since it is intangible asset?), and the unapplied $10k in order to correct the ledger.  

Can you please explain if I am thinking wrong and if not, how do we do that?

Too basic? Expense or Asset?

Please help me understand this how to deal with my situation.

You have been charged $100,000.00 legal expenses in 2024 and you paid $90,000.00 in 2024.

The vendor applied to $10k toward General Corp, and the rest ($70k) to IP costs.  The remainder of $10k was kept in their trust account without applied.

All was entered as Expense ($90k) in QBO and categorized as spread as IP and General Corp Expense account.  

The year ended and now when you reconcile, I need to enter $10k of debit for the vendor, IP cost to enter in Asset account (since it is intangible asset?), and the unapplied $10k in order to correct the ledger.  

Can you please explain if I am thinking wrong and if not, how do we do that?