Criteria for Capitalization of Development Costs

question 1

Essay

Criteria for capitalization of development costs
List the criteria that must be met before development costs of a project may be capitalized.

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Definitions:

Intrinsic Self-esteem

a sense of self-value that comes from within an individual, independent of external affirmation or achievements.

Extrinsic Self-esteem

Self-esteem influenced by external factors, such as approval from others or success in social or professional arenas.

Self-comparison

The act of evaluating oneself against the attributes, achievements, or aspects of others, often contributing to one's self-esteem and self-perception.

Self-handicapping

A cognitive strategy where individuals create obstacles or excuses for themselves to avoid blame in case of failure but can take credit in case of success.