Mock Phumica Comery many ocentes working in the labe trying to develop a new drug to restorative heart to Polkow Us Generally Accented Moccurring inden cont of this Fotoarch and development must be O A expenses incurred O B. Recorded as an intangible asset and not amortized OC recorded as an intangible asset and amortized over 20 years OD recorded as an intangible asset and tested for impairment on a yearly basis