When can a company capitalize research and development costs? (Select all that apply.)

A. R&D can be capitalized in a patent account if the research was purchased from an outside research firm.

B. R&D can be capitalized in a patent account as long as the research is never sold to an outside research firm.

C. Certain internally generated software development costs can be capitalized after the company establishes technological feasibility and the software will be sold to external users.

D. R&D costs that are reimbursed under contract would be capitalized as a receivable or accumulated in an inventory account if reimbursed.

E. R&D costs that are not reimbursed under contract would be capitalized as a receivable or accumulated in an