In Year 1, in a project to develop Product X, Lincoln Company incurred research and development costs totaling $10 million. Lincoln is able to clearly distinguish the research phase from the development phase of the project. Research-phase costs are $6 million, and development-phase costs are $4 million. All of the IAS 38 criteria have been met for recognition of the development costs as an asset. Product X was brought to market in Year 2 and is expected to be marketable for 5 years. Total sales of Product X are estimated at more than $100 million. Determine the total impact on stockholders' equity over the product's 5-year life (at December 31, Year 6) under U.S. GAAP

Determine the total impact on stockholders' equity over the product's 5-year life (at December 31, Year 6) under U.S. GAAP