Assuming that you capitalize R&D $($as RDAssestt $),$ does it make sense to capitalize $$1$ for each $$1$ spent or is following a policy like the equation that follows more appropriate? RDAssett$=$RDt$+0\mathrm{.}75$RDt$1+0\mathrm{.}5$RDt$2+0\mathrm{.}25$RDt$3$