In the past, some companies treated all research and development costs as expense in the year incurred; other companies in the same industry recorded these costs as intangible assets to be amortized over future years.

• 在过去,有些公司将所用的研发成本在发生当年作费用处理,同行业中另一些公司将其作为无形资产记录并摊销到未来年度。