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How are "developed" intangible assets accounted for? Also what are some examples. How was RD treated before the early 1990's?

How are "developed" intangible assets accounted for? Also what are some examples.

How was R&D  treated before the early 1990's? provide a link 

Need about 150-200 words for each response. In APA format

DEVELOPED INTANGIBLE ASSETS ACCOUNTEDWe can develop intangible assets accounts for measured the historical cost thatvaluable existence of greater than one year. Impalpable Assets outlines the...
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