請(qǐng)問將研發(fā)成本費(fèi)用化處理的a1理由是：

  1. determiningtheactivitiestobeincludedaspartofresearchanddevelopmentisasubjectiveprocess.
    確定一種活動(dòng)是否為研發(fā)行為是一個(gè)主觀的判斷

  2. thebenefitsderivedfromresearchanddevelopmenteffortsmaylaterbesoldtoothersoutsideofthecompany.
    來源于研發(fā)活動(dòng)的益處后來可能會(huì)被出售給公司以外的其他人

  3. itisdifficulttodetermineiftheassetsusedforresearchanddevelopmentwillhavealternativefutureuses.
    很難確定被用作研發(fā)的資產(chǎn)將來是否另有用處

  4. themagnitudeandtimingofthefuturebenefitsreceivedfromresearchanddevelopmentcostsaredifficulttodetermine.
    很難確定從研發(fā)活動(dòng)中獲取多少益處以及何時(shí)獲益

 

答案：D