請問將研發(fā)成本費用化處理的a1理由是：

  1. determiningtheactivitiestobeincludedaspartofresearchanddevelopmentisasubjectiveprocess.
    確定一種活動是否為研發(fā)行為是一個主觀的判斷

  2. thebenefitsderivedfromresearchanddevelopmenteffortsmaylaterbesoldtoothersoutsideofthecompany.
    來源于研發(fā)活動的益處后來可能會被出售給公司以外的其他人

  3. itisdifficulttodetermineiftheassetsusedforresearchanddevelopmentwillhavealternativefutureuses.
    很難確定被用作研發(fā)的資產(chǎn)將來是否另有用處

  4. themagnitudeandtimingofthefuturebenefitsreceivedfromresearchanddevelopmentcostsaredifficulttodetermine.
    很難確定從研發(fā)活動中獲取多少益處以及何時獲益

 

答案：D