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Week #2 Discussion Subscribe Generally Accepted Accounting Principles (GAAP) require that R&D costs be treated as an expense as the R&D is incurred. In the pharmaceutical industry, this is generally over a period of many years in which no revenue from a drug is earned. When the drug is finally commercialized and revenues are earned, most of the R&D has been completed. This doesn't seem to comply with the matching principle of accounting which requires that revenues and expenses be matched. Does this distort to profit of pharmaceutical companies? Does it make them look more profitable than they really are