USA R&D Capitalization & Amortization

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Dear All,
We are an oil and industries and never had R&D cost in the past. Since we do not have many jobs this year, my boss wants me to capitalize some R&D cost to balance sheet. In order to do this, what documents do I need to validate if the cost belongs to R&D cost so it will be not a problem for year end audit? Do I need a specific amortization schedule to amortize the amount? If so , who should estimate the amortization period for the items?

Thanks you all,
 

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