- DefinitionTabular disclosure of capitalized cost and amount of writeoff for research and development asset acquired in transaction other than business combination or from joint venture formation or both.
Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-1
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