No. R&D expenses are not assets. They are expensed in the term they are incurred.

I can't think of anything that would be classified as investment for the costs incurred

by HR. It would seem that training and development costs falls into that category and

can be capitalized but there would be a lot of difficulty amortization process but it

does seem the fit the defination of asset in that it is a probable future benefit that

the organization expects to have. However, in general practice, I think training and

development is treated as expense rather than as an asset..