Which of the Following Costs Would Not Be Capitalized

question 64

Multiple Choice

Which of the following costs would not be capitalized?

• A) Acquisition cost of equipment to be used on current and future research projects.
• B) Engineering costs incurred to advance the project to the full production stage.
• C) Cost incurred to file for patent.
• D) Cost of testing prototype before economic feasibility has been demonstration.

---

Definitions:

Cilia

Microscopic, hair-like structures on the surface of cells that move in a wave-like manner to transport substances or facilitate movement.

Conduction Hearing Loss

A less common form of hearing loss, caused by damage to the mechanical system that conducts sound waves to the cochlea.

Middle Ear

The chamber between the eardrum and cochlea containing three tiny bones (malleus, incus, and stapes) that concentrate the vibrations of the eardrum on the cochlea’s oval window.

Cochlear Implant

A device for converting sounds into electrical signals and stimulating the auditory nerve through electrodes threaded into the cochlea.