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Treating Research and Development Costs as an Expense Rather Than

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Treating research and development costs as an expense rather than a long-term asset may reduce a manager's inclination to participate in research and development activities.


Definitions:

Cell Phone Network

A cell phone network is a wireless telecommunications network that allows mobile phone users to connect to the public switched telephone network and the internet.

IEEE 802.11

A set of standards for implementing wireless local area network (WLAN) communications.

Nonvolatile

Refers to a type of computer memory that retains its stored information even after power is turned off, like SSDs and flash drives.

Solid-State

Refers to electronic devices that use solid-state electronics, such as semiconductors, for storage or operation, contrasted with mechanical devices.

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