Posted by asdf > 2016-12-22 10:06 | Report Abuse

" research and development cost may be added up to the companies’ intangible assets."

Pls enlighten how can this increase the NTA?

Posted by DonkeyStock > 2017-01-04 08:15 | Report Abuse

Cost expense other than promoting research and development could be charged as intangible assets. Some companies might have borrow funds to conduct a research program. In this case, interest expenses should be an expense instead of charging it as part of the company intangible asset