问题如下：
Which of the following statement is most appropriate if it is under the U.S. GAAP?
选项：
A. The interest paid on loans to finance construction of a long-lived asset should be recognized as an expenditure.
B. The normal R&D costs should be recognized as an expenditure.
C. The investment property's construction cost should be capitalized.
解释：
B is correct.
R&D costs are expensed under U.S. GAAP.
Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP.
Under the U.S. GAAP, there is no investment property.
老师你好， 可以解释一下为什么R&D为什么确认为expense 而不capitalize？ 我的理解是因为R&D 相当于ongoing 的花费，而不是为了准备fixed asset可以开始用之前的步骤，所以就不能算到longlived asset的初始成本里。不知道这么理解对不对？ 2、 在ifrs下也是这样吗？ 谢谢