Account Titles and Explanation

enter an account title to record impairment loss on patent

$($To record impairment loss on patent$)$

enter an account title to expense research costs that had been incorrectly

capitalized

enter an account title to expense research costs that had been incorrectly title to record impairment loss on patent

capitalized

$($To expense research costs that had been incorrectly capitalized$)$ enter a debit amount a debit amount amount