1. When it comes to intangible assets, what issues do you see that would make it difficult to account for them, in other words, if we put our CPA hats on what could be some challenges we could run into when trying to review and verify intangibles of a company ?

2. Why do you think companies, under GAAP, are not allowed to capitalize R&D costs they incur? What are some potential benefits and what are some potential issues with this?