Hunt Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2019 the company expends $183,000 on a research project, but by the end of 2019 it is impossible to determine whether any benefit will be derived from it. What account should be charged for the $183,000, and how should it be shown in the financial statements? BIU T T Ix 99 T I* OWord(s)