Airfield Answers Corp. had several expenditures in 20X5:

1. Testing new plastic prior to use in commercial production
2. Redesign of prototype to improve performance
3. Testing electronic instrument components during their production
4. Study of the possible uses of a newly developed fuel
5. Start-up activities for the production of a newly developed jet
6. Construction of a prototype for a new jet model
7. Design of a new, more efficient wing for an existing airplane
8. Portion of vice-presidents salary, related to the time spent managing the research lab
9. Experimentation to establish the properties of a new plastic just discovered
10. Current-period amortization taken on the companys laboratory research facilities
11. Salary of lab technician working on clinical trials of new drug

Explain the accounting policies required for costs in the research and development phases for each.