The primary reason for capitalizing R&D expenses is the following:

a)To reward companies that invest a lot in R&D.

b) To punish companies that invest a lot in R&D.

c) To measure the free cash flow to the firm more precisely.

d) To get a higher return on capital.

e) To get a better sense of how much the company is reinvesting for future growth.

f) None of the above.