For U.S.GAAP,software development costs are capitalized as intangible assets

A) from the beginning of development.
B) after a copyright is obtained.
C) once the product is introduced into the marketplace.
D) once the technological feasibility of the product is establisheD.

Under U.S. GAAP, software development costs are capitalized as intangible assets once the technological feasibility of the product is established. Prior to this point, all costs related to software development must be expensed as research and development expenses. Once technological feasibility is established, all costs incurred during development may be capitalized until the product is available for general release or sale.