Marks and Spencer (M&S) is a British company that sells clothing, home and furniture items, home electronics, food, and other items from retail stores and over the Internet. The cost of Internet shopping site development and maintenance is fairly substantial for a company such as M&S. Considering that these costs occur before any revenue can be generated from the sale of items through the Internet site, discuss how they could be recorded in the accounting system so that they can be matched with the revenue that is eventually generated.