Certain costs of internal-use software not qualifying as R&D costs should be capitalized in which stage(s), if any, of software development? Preliminary Project Stage Application Development Stage Post- Implementation/ Operation Stage Preliminary Project Stage No Application Development Stage No Post- Implementation/ Operation Stage No Preliminary Project Stage No Application Development Stage Yes Post- Implementation/ Operation Stage No Preliminary Project Stage Yes Application Development Stage Yes Post- Implementation/ Operation Stage No Preliminary Project Stage Yes Application Development Stage Yes Post- Implementation/ Operation Stage Yes