If a company constructs a laboratory building to be used as a research and development facility, the cost of the laboratory building is matched against earnings as

a. research and development expense in the period(s) of construction.
b. depreciation deducted as part of research and development costs.
c. depreciation or immediate write-off depending on company policy.
d. an expense at such time as productive research and development has been obtained from the facility.


B

Business

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