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The statement of the problem for research should
Software Development Costs
Expenditures related to the design, development, or improvement of computer software, which can be capitalized or expensed depending on their nature and benefit to future periods.
U.S. GAAP
United States Generally Accepted Accounting Principles, the set of accounting standards and procedures used in the U.S. for preparing financial statements.
Research and Development
Activities undertaken by a company to innovate and introduce new products or services, or to improve existing ones, often involving considerable investment and risk.
R&D Expenditures
Costs incurred in the research and development of new products or services, aiming to improve or innovate offerings.
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