Under U.S. GAAP, research and development costs (R&D) are ________

A) capitalized and amortized
B) capitalized and depreciated
C) expensed when incurred
D) expensed when the related product is sold

C

Business

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With reference to union solicitation, which of the following employer actions is considered an unfair labor practice?

a. An employer refuses a nonemployee access to its property because there are other means to reach the employees. b. An employer implements a no-solicitation policy for employees during work or non-work hours, and that policy extends to all types of solicitation. c. An employer allows its employees to access its bulletin board, but prohibits union solicitation material from being displayed on the board. d. An employer prohibits the wearing of union buttons because it can cause damage to the product.

Business

Stacey is using a behaviorally anchored rating scale as a performance appraisal tool. She has already asked employees and supervisors to describe critical incidents of effective and ineffective job performance. What should Stacey most likely do next?

A) create a final appraisal instrument B) develop performance dimensions C) reallocate the incidents D) rate the incidents

Business