(1) Capitalization is for tangible assets with a useful life and some liquid value. You can't meaningfully monetize the R&E of every engineer.
(2) If you analysis held at all you could pull forward the deprecation if you abandon the research, which might be viewed like disposing of the asset. You cannot do this under this law.
(3) This increases the total cost of R&E work substantially. It is a disincentive to innovation.
(2) If you analysis held at all you could pull forward the deprecation if you abandon the research, which might be viewed like disposing of the asset. You cannot do this under this law.
(3) This increases the total cost of R&E work substantially. It is a disincentive to innovation.
See also my other post above.