Donnelly Imported Rashers 226g (8oz) Imported Irish bacon that you can trust. Donnelly cured bacon is imported from Ireland where the pigs are sourced only from Ireland. This imported Irish cured pork loin, sliced in our facility in the US, is the first imported cured Irish bacon available in the US since 2001!
Although the relevance of outlay costs is determined by the decision scenario, sunk costs are never relevant. The cost of the old machine is a sunk cost, not a future cost. This cost and the related depreciation result from the past decision to acquire the old machine.
Generally research and development costs under GAAP are expensed as incurred. However, if it can be shown that these costs have future alternate uses, then a company may capitalize the cost. In this case, the company would capitalize the cost as an asset and then depreciate the asset over the expected life. It is important to note that personnel, indirect and contract costs can never be capitalized, regardless of whether a future alternative use exists or not.