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Case 4: Key intangible assets not capitalized Microsoft, the largest software company in the world, expenses its software R&D costs, arguing that all material research and development costs are incurred before technological feasibility is reached. Assume that R&D spending occurs evenly throughout the year and that only half a year's amortization is taken on the latest year's spending. R&D outlays for the years 2007 to 2010 are $7.1 billion, $8.2 billion, $9.0 billion, and $8.7 billion. What adjustment would be required in 2010 if the analyst decided to capitalize Microsoft's software R&D and to amortize the intangible asset using the straight-line method over the expected life of software, approximately three years (assuming tax rate of 35%)