changes.mady.by.user Arthur Aslanyan (Nafta College)
Saved on Aug 01, 2020
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R&D is normally expensed and captured under OPEX as a separate line in P&L.
In some specific cases a Development part of R&D or the whole cost of cases R&D can be captured as COGS or as a CAPEX and then Amortized (see R&D record in P&L).
