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The benefits of current - year and cumulative expenditures for camera / drone product R&D do not include which of the following? Lowering the costs

The benefits of current-year and cumulative expenditures for camera/drone product R&D do not include which of the following?
Lowering the costs of components, accessories, and enhancement features used in assembling cameras/drones
Reducing warranty claims and costs (these two benefits show up at the beginning of the following year)
Boosting a company's Image ratings (the size of this benefit varies with the amount spent and shows up in the Image ratings at the beginning of the following year)
Increasing the productivity of PATs in assembling camera/drone models (because of easier to assemble product designs)
Providing a pipeline of tested ways to add more features, improve product performance, and build the company's proficiencies in introducing new and improved camera/drone designs and models
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