Epstein File EFTA01426795: Construction (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01426795: Construction (DS10)

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This document contains a brief excerpt discussing U.S. GAAP accounting requirements for research and development expenses and government reporting treatment of intangible investment, with a reference to construction as a comparison category. The excerpt does not provide substantive case-related information.

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construction treat

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Excerpt 1

investment US GAAP still requires expensed R&D, however gov't reports (BEA) treat it as intangible investment, which is now 20%+ of US investment ex. **construction**