Identify which of the following accounts would appear in a post-closing trial balance. 
Definitions:
R&D Expenditures
Costs associated with the investigation and testing of new products or innovations.
FASB Justifications
Rationales and explanations provided by the Financial Accounting Standards Board for its accounting standards and practices.
Carrying Value
Also known as book value, it's the value of an asset or liability according to a company's balance sheet, factoring in depreciation and amortization.
Economic Benefits
The gains received by individuals or organizations from their economic activities.
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