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Which of the following is to be established before development costs are capitalized under US GAAP? Development costs are not capitalized under US GAAP. The

Which of the following is to be established before development costs are capitalized under US GAAP?
Development costs are not capitalized under US GAAP.
The cost of the product should be reliably identified.
The business should have all necessary resources to complete the project.
The business should be committed to completing the development.

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