Home > Uncategorized > To Capitalize or Expense R&D

To Capitalize or Expense R&D

If you run a startup that does software R&D you will eventually be engaged in a discussion about capitalizing or expensing research and development costs.   Here are a few good reads.  If you see others with differing options please send them my way.

http://www.anderson.ucla.edu/faculty/david.aboody/software_AL.pdf

http://raw.rutgers.edu/docs/intangibles/Papers/In-process%20RDto%20capit.pdf

http://www.columbia.edu/~dn75/On%20the%20Informational%20Usefulness%20of%20RD%20Capitalization%20and%20Amortization.pdf

http://www.nysscpa.org/cpajournal/2003/0703/dept/d074603.htm

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