问题如下：
3. Based on Omikroon’s expectations, the gross profit margin of Omikroon’s electric scooter division in 2016 is most likely to be affected by:
选项：
A. competition.
B. research costs.
C. cannibalization by petrol scooters.
解释：
A is correct.
Competition from other electric scooter manufacturers is expected to begin in one year. After this time, competing electric scooters could lead to lower demand for Omikroon’s electric scooters and affect Omikroon’s gross profit margin.
老师追问一下 研发成本不计入COGS，一般计入什么？多谢
