Research and development costs for projects other than software development should be:

A) Expensed if unsuccessful, capitalized if successful.

B) Deferred pending determination of success.

C) Expensed in the period they are determined to be unsuccessful.

D) Expensed in the period incurred.

A) Expensed if unsuccessful, capitalized if successful.

Explanation:

If a poject of research is unsuccessful, all the money that was invested is like a cost for the company, but if the project is succesful, the companie will earn money using it as advantage. A project succesful is like a bond that give income in the future and all the money in the futers. A good exmple of the projects of research and developmente are the patents.