Question:
What are the criteria for development costs?
Author: Christy B.Answer:
Probable inflow of economic benefits; Intention to complete the asset and use/sell it; Reliable measurement of development; Adequate financial resources; Technical feasibility to complete the asset; Expected to be profitable.
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Alternative answers:
They must:
- Be able to measure the expenses in a reliable way
- Be an identifiable product
- Have the resources to complete development
- Have an identifiable market