Alex Bregman ran for the first time Thursday since suffering a right hamstring strain that remains likely to cost the touted rookie the remainder of his season. The running was very light and occurred on a treadmill, so the step in Bregman's recovery doesn't start a clock or push up any timetable for a return, he said.
Internal stakeholders are people who are already committed to serving your organization as board members, staff, volunteers, and/or donors. External stakeholders are people who are impacted by your work as clients/constituents, community partners, and others. It is important to get the perspectives of both groups.
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.