Which of the Following Costs Are Capitalized as the Asset

question 89

Multiple Choice

Which of the following costs are capitalized as the asset value of an internally-developed patent?

• A)research and development costs
• B)legal costs for patent defense
• C)both R&D and legal defense costs
• D)No costs are capitalized for internally-developed patents.

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Definitions:

Law Enforcement

Agencies and officials tasked with maintaining public order, enforcing laws, and preventing, detecting, and investigating criminal activities.

Inductive Approach

A method of reasoning that creates general principles from specific observations, often used in scientific and empirical research.

Polygraphs

Devices used in an attempt to detect lies, measuring physiological responses believed to be indicators of truthfulness or deception.

Perspiration

The process of sweating, where the body excretes water and salts through the skin primarily to regulate body temperature.