| English term or phrase: in-process research and development | Definíciója itt: http://www.investorwords.com/2483/in_process_research_and_de...
"R&D costs incurred by a company being acquired by another company. "
Ezzel egybehangzóan nyilatkkozik ez:
http://financial-education.com/2007/02/20/in-process-researc...
"When one company acquires another, the purchase price must be allocated to the individual assets (net of liabilities) being purchased. Some are expensed immediately, while others are allocated to assets and may be expensed in later years (through depreciation or amortization). In the case of an acquired company�s in-process research and development projects, the amount is expensed in full immediately.
Since this type of expense is not expected to occur often, its amount is listed separately on the income statement and the acquiring company generally asks investors to ignore it (see Exhibit 2.9). However, an investor might want to consider what it would have cost the company to develop the products itself rather than buy them in process, and assign those costs to future years for comparative purposes."
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The translation workplace 
peer agreement (net): +6