According to a Financial Accounting Standards Board Statement, how are material, equipment and facilities costs associated with research and development accounted for?

a. The entire costs must be expensed unless it can be clearly demonstrated that the expenditures will have alternative future uses or unless contractually reimbursable.

b.	They must be capitalized when incurred and then amortized over their estimated useful lives.

c.	They may be either capitalized or expensed when incurred, depending upon the materiality of the amounts involved.

d. They must be expensed as operating expenses.