Firms treat expenditures to develop intangibles internally as assets under U.S. GAAP when _____ the point of technological feasibility; and under IFRS when _____ the point of technological feasibility.

	A.	software development costs are incurred after; development costs are incurred generally before
	B.	software development costs are incurred after; development costs are incurred generally after
	C.	software development costs are incurred before; development costs are incurred generally before
	D.	software development costs are incurred before; development costs are incurred generally after
	E.	none of the above