In accounting for research and experimental expenditures, all of the following alternatives are available with the exception of
A) expense R&E costs in the year paid or incurred.
B) expense R&E costs in the year in which a product or process becomes marketable.
C) defer and amortize R&E costs as a ratable deduction over a period of 60 months or more.
D) capitalize and write off R&E costs only when the research project is abandoned or is worthless.
Answer: B