{"id":47476,"date":"2025-11-19T14:06:09","date_gmt":"2025-11-19T14:06:09","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-7-research-and-development-costs-3\/"},"modified":"2025-11-19T14:06:09","modified_gmt":"2025-11-19T14:06:09","slug":"lesson-7-research-and-development-costs-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-7-research-and-development-costs-3\/","title":{"rendered":"Lesson 7: Research and development costs"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 7: Accounting For Fixed Assets
\n<\/h2>\n

Research and development costs
\n<\/h3>\n

Are expenditures that may lead to patents, copyrights, new processes, and new products.<\/h5>\n
Many companies spend considerable sums of money on research and development (R&D).<\/h5>\n

Research and development costs
\n<\/h3>\n

For example, in a recent year, IBM spent over $5.1 billion on R&D.<\/h5>\n
It is sometimes difficult to assign the costs to specific projects.<\/h5>\n
Also, there are uncertainties in identifying the extent and timing of future benefits.<\/h5>\n
Company would record the R&D costs as an expense when incurred.<\/h5>\n
Others, however, argue that capitalizing these costs will lead to highly speculative assets on the balance sheet.<\/h5>\n
Who is right is difficult to determine.<\/h5>\n
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