{"id":24411,"date":"2025-08-13T18:02:56","date_gmt":"2025-08-13T18:02:56","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-research-and-development-costs\/"},"modified":"2025-08-28T19:49:55","modified_gmt":"2025-08-28T19:49:55","slug":"lesson-7-research-and-development-costs","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-research-and-development-costs\/","title":{"rendered":"Lesson 7: Research and development costs"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24411\" class=\"elementor elementor-24411\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4badcb2 e-con-full e-flex e-con e-parent\" data-id=\"4badcb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00e57c3 e-con-full e-flex e-con e-child\" data-id=\"00e57c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0e73c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"ad0e73c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c4ae66 e-con-full e-flex e-con e-child\" data-id=\"9c4ae66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e42c57 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"8e42c57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 7: Accounting For Fixed Assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76f6c0e e-flex e-con-boxed e-con e-parent\" data-id=\"76f6c0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d8af34 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"5d8af34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Research and development costs\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5143e1c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5143e1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Are expenditures that may lead to patents, copyrights, new processes, and new products.<\/span><\/h5><h5><span style=\"color: #000080;\">Many companies spend considerable sums of money on research and development (R&amp;D).<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63401ca exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"63401ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Research and development costs\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcff60f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"bcff60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">For example, in a recent year, IBM spent over $5.1 billion on R&amp;D.<\/span><\/h5><h5><span style=\"color: #000080;\">It is sometimes difficult to assign the costs to specific projects.<\/span><\/h5><h5><span style=\"color: #000080;\">Also, there are uncertainties in identifying the extent and timing of future benefits.<\/span><\/h5><h5><span style=\"color: #000080;\">Company would record the R&amp;D costs as an expense when incurred.<\/span><\/h5><h5><span style=\"color: #000080;\">Others, however, argue that capitalizing these costs will lead to highly speculative assets on the balance sheet.<\/span><\/h5><h5><span style=\"color: #000080;\">Who is right is difficult to determine.<\/span><\/h5><h5>\u00a0<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24411","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 7: Research and development costs - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-research-and-development-costs\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 7: Research and development costs - 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