2) The company creates a computer program. The company has spent TL 50,000 for the research phase and TL 40,000 for the development phase. What is the accounting treatment of these expenditures according to the IAS 38 Intangible Assets Standard (treat as an expense of the period or capitalize)? Indicate the name of the financial statement into which you record the expenditures.

Fill in the table where you see ?. For Accounting Treatment section, write expense or capitalize. For Financial Statement section, write statement of financial position or statement of profit or loss and other comprehensive income.

Phase	Amount	Accounting Treatment expense or capitalize	Financial Statement statement of financial position or statement of profit or loss and other comprehensive income
Research	TL 50,000	?	?
Development	TL 40,000	?	?