Would Total Assets and Total Stockholders' Equity at the end of fiscal year 2003 be higher than, lower than, or the same as currently reported if

 Would Total Assets and Total Stockholders' Equity at the end of fiscal year 2003 be higher than, lower than, or the same as currently reported if internally generated software development costs were given the same accounting treatment as other internally-developed intangibles? If different, by how much?