The Balance Sheet for fiscal years 2001and 2000 reveal that Software Development Costs (net of accumulated amortization) was $242.7 million as of March 31, 2001, and $193.4 million as of March 31, 2000.Would Net Earnings for fiscal years 2002 and 2001 be higher/lower/the same if internally generated software development costs were given the same accounting treatment as other internally-developed intangibles?

BMC Software,Inc. Balance Sheet