：Which of the following types of research and development expenditure must be written off in the year it is incurred?
A. Legal costs in connection with registration of a patent.
B. Market research costs confirming the ultimate commercial viability of a product.
C. Costs of searching for possible alternative products.
D. Costs of research work which are to be reimbursed by a customer.
The correct answer is: The costs of searching for possible alternative products.
Expenditure must be specific. While IAS 38 states that selling costs are not normally development costs, they may be treated as such when confirming commercial viability.