the costs to a company of its scientific research and development. Statement of Standard Accounting Practice 13, `Accounting for Research and Development', distinguishes between pure research, applied research, and development. Pure research is original investigation undertaken to gain new scientific or technical knowledge and understanding, but without any specific applications. Applied research is original investigation undertaken to gain new scientific or technical knowledge with a specific practical aim or objective. Development is the use of scientific or technical knowledge to produce new or substantially improved materials, devices, products, processes, systems, or services prior to the commencement of commercial production. Under this Statement the costs of pure and applied research should be written off in the year in which they were incurred. Development expenditure, if it conforms with certain criteria, may be either written off immediately or capitalized and amortized. The decision is left to the company and by capitalizing development costs a company will be creating an intangible fixed asset to be shown on the balance sheet., kulud, mis kaasnevad uute teadmiste otsingutega ja nende teisendamisega uueks tooteks või tehnoloogiliseks protsessiks