The following items are excluded from research and development costs except
A) ongoing efforts to refine an existing product.
B) design of tools involving new technology.
C) introducing a new product.
D) quality control during commercial production.

Question

Quizplus · Accepted Answer

Design of tools involving new technology is considered part of research and development costs because it involves the creation of new products or processes, which is a key aspect of R&D activities.

The Following Items Are Excluded from Research and Development Costs