Capitalizing R&D for Residual Income?

can someone help explain this to me? or should I not understand it and just do it? thanks in advance

I don’t remember seeing anything about this. damn it.

it’s for “economic” valuation measures (residual income, EVA…readings 49 and 50)…which I guess I get since they (may) generate future returns. But shouldn’t you also add back an amortization charge to the P&L if you are going to remove the gross expense??? No mention of that…