Accounting Rules for Capitalization of Project Costs. Capitalization of project costs... R&D providers must also expense the costs of performing R&D service for customers. However, the provider ...

The specific standards for the capitalization threshold as of 2012 have yet to be resolved under the new guidelines.

S&P Dow Jones Indices maintains the S&P 500 Index and selects the companies to include based on criteria like market capitalization, liquidity, financial viability, and sector representation.