Week 2 Quiz Review – Chapter 10 Here are the topics covered on the quiz. You should know the following: 1. How to treat Research and Development (R&D) costs. 2. What is included in R&D expenses 3. When and if interest expense should be capitalized rather than expensed 4. Know your ratios that were covered in the readings and discussions 5. How to treat/amortize capitalized computer software costs 6. How to calculate goodwill in an acquisition 7. Treatment of acquisition of assets through exchange of another asset such as land 8. How to account for oil exploration costs, using successful efforts method of accounting