which statement is not correct?

Multiple Choice Expenditures initially recognized as research expense can subsequently be restated and capitalized if the development criteria are met at a later date. Research is planned investigation undertaken with the hope of gaining new scientific or technical knowledge and understanding. Development is the translation of research findings or other knowledge into a plan or design for new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of commercial production or use. Development costs may be capitalized