Choice "A" is correct. Equipment used in research and development activities that has alternative future uses is capitalized and depreciated over its useful life.Choice "b" is incorrect. Equipment used in research and development activities that has alternative future uses is capitalized and depreciated over its useful life and is not expensed in the year in which the research and development project started.Choice "d" is incorrect. Equipment used in research and development activities that has alternative future uses is capitalized and depreciated over its useful life and not the life of the research and development project.Choice "c" is incorrect. Equipment used in research and development activities that has alternative future uses is only capitalized and depreciated over its useful life. Immediately expensing equipment used in research and development activities that has alternative future uses is not an option.