Which of the Following Research and Development Related Costs Should

question 82

Multiple Choice

Which of the following research and development related costs should be capitalized and depreciated over current and future periods?

• A) Research and development general laboratory building which can be put to alternative uses in the future
• B) Inventory used for a specific research project
• C) Administrative salaries allocated to research and development
• D) Research findings purchased from another company to aid a particular research project currently in process

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Definitions:

Affiliation Needs

The human desire to form and maintain interpersonal relationships, connections, and a sense of belonging.

Safety Needs

Basic human needs for security and protection from harm, as identified in Maslow's hierarchy of needs, following physiological needs.

Recognition Needs

Human needs pertaining to the desire for appreciation, acknowledgement, and validation of one’s skills, accomplishments, and contributions.

Self-Fulfillment Needs

The highest level in Maslow's hierarchy of needs, focusing on personal growth, achieving one's potential, and self-actualization.