Examlex
If an employer reports the existence of possible illegal aliens to the authorities when the report is near a time when the employees are approving a labor union as its bargaining agent such a report is considered an unfair labor practice.
Research and Development
Activities undertaken by businesses or organizations to innovate and introduce new products or services, typically involving substantial investment.
Technological Feasibility
The point at which a company determines that a new technology can be developed and made into a working product.
Software Development Costs
Expenses incurred in the research, development, design, and testing of software, which may be capitalized or expensed depending upon their nature and the accounting policies followed.
Long-lived Assets
Assets expected to provide economic benefits over a period longer than one year, such as buildings, machinery, and equipment.
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