Financial Statement Analysis
R&D Expenses: Operating or Capital Expenses! Accounting standards require us to consider R&D as an operating expense even though it is designed to generate future growth. It is more logical to treat it as capital expenditures.! To capitalize R&D,! • Specify an amortizable life for R&D (2 - 10 years)!
Analysis, Capital, Testament, Financial, Expenses, Financial statement analysis
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