Question: How are research and development ( R&D ) costs treated in the United States? R&D costs are treated as assets and depreciated over their expected
How are research and development R&D costs treated in the United States?
R&D costs are treated as assets and depreciated over their expected useful life to match revenues with expenses.
R&D costs are expensed in the period incurred because there is too much uncertainty as to when or if R&D expenses will generate revenue.
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