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D is corrent. ASC Topic 915 requires development stage enterprises to follow the same generally accepted accounting principles that apply to established operating enterprises. Accordingly, ABC Co. should only defer as assets those costs which will benefit future periods, in accordance with SFAC 6.
A is incorrect. Refer to the correct answer explanation.
B is incorrect because the revenues earned during the development stage would not be considered when determining which costs are appropriately deferred.
B is incorrect because the revenues earned during the development stage would not be considered when determining which costs are appropriately deferred.