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) routine design of tools
D) quality control during commercial production

Question

Quizplus · Accepted Answer

The design of tools involving new technology is considered part of research and development costs, as it involves innovation and development of new processes or products.

The Following Items Are Excluded from Research and Development Costs