Research and development

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December 4, 2018 at 12:05 pm #487168
leeds627
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Are product advertisements research or development costs?
What about Patented product design costs,sir?
December 4, 2018 at 2:47 pm #487209
John Moffat
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Advertisements are neither – they are not a cost of research or of developing.

Design costs are most likely to be development costs (depending on the precise details). Whether or not they are patented is of no relevance.
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