Capitalization of Expenses in R&D: Understanding CFA® Level 1 Exam Concepts | Test Prep

Which Expenses Can Be Capitalized?

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Question

Which of the following expenses can be capitalized?

I. Research costs incurred in developing a new medicine.

II. Purchase of intangibles for R&D activities which have alternative future uses.

III. Salaries of research personnel.

Answers

Explanations

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A. B. C. D.

A

US GAAP requires that all R&D costs be expensed immediately (unless they generate tangible or intangible assets which have alternative future uses which are measurable). R&D costs include salaries for research personnel.