{"id":"W2605246948","doi":"10.1111/1911-3846.12306","title":"Development Cost Capitalization During R&D Races","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Capitalization; Investment (military); Welfare; Business; Economics; Race (biology); Public economics; Industrial organization; Market economy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002264522,0.0002184985,0.0002566653,0.0007109889,0.004658649,0.003184883,0.001072774,0.000106025,0.0008131323],"category_scores_gemma":[0.001121183,0.0001983121,0.00009039896,0.00044279,0.0002355152,0.005088074,0.0009231035,0.000400594,0.004110389],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008056607,"about_ca_system_score_gemma":0.0001377178,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001001058,"about_ca_topic_score_gemma":0.0004734927,"domain_scores_codex":[0.9975736,0.00002052573,0.000425432,0.0004590199,0.0008985593,0.0006228689],"domain_scores_gemma":[0.9979609,0.00005012396,0.0003414195,0.0007144734,0.0009068822,0.00002618857],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005627861,0.0003189571,0.8793943,0.001612799,0.0002779136,0.00008404328,0.002671898,0.00006295261,0.01122071,0.0082336,0.07541544,0.02014458],"study_design_scores_gemma":[0.0007976855,0.000007000519,0.1496348,0.0002798942,0.00001293353,0.000003132269,0.001133908,0.001905207,0.001682318,0.0007027047,0.8432463,0.0005941555],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8886359,0.0002949433,0.00004361203,0.0007816894,0.0002684183,0.000342381,0.000001352318,0.0001061925,0.1095255],"genre_scores_gemma":[0.9896989,0.00002654262,0.00008565708,0.0001939386,0.001545077,0.00006752188,0.0001030946,0.00003970438,0.008239605],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7678308,"threshold_uncertainty_score":0.9978499,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1261306327775888,"score_gpt":0.3421862638838433,"score_spread":0.2160556311062545,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}