单选题 Which of the following statements regarding capitalization and expensing of intangible assets is least accurate? Based on U. S. generally accepted accounting practices (GAAP) :

A. computer software development costs to establish the technological or economic feasibility of software are expensed, but subsequent costs can be capitalized.
B. purchased patent and copyright costs are expensed.
C. research and development costs are expensed when incurred.

【正确答案】 B

【答案解析】All costs incurred in developing patents and copyrights are expenses, with one exception: the direct legal costs of securing internally developed patents and copyrights can be capitalized. However, companies capitalize the full acquisition cost when such assets are purchased from other entities.