What is the main reason that contemporary accounting models expense many costs related to intangible assets instead of capitalizing them?

Question

Quizplus · Accepted Answer

The main reason contemporary accounting models expense many costs related to intangible assets instead of capitalizing them is measurability. It is often difficult to directly associate these costs with future economic benefits, making it hard to justify their capitalization under the accrual basis of accounting.

What Is the Main Reason That Contemporary Accounting Models Expense