费用化是一个会计名词，主要指研究与开发支出在发生当期全部作为期间费用，体现了会计的稳健原则。
此类执照费用须每年支付并于发生时费用化。
Payments on such licenses are made annually and are expensed as incurred.
由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量，并在等待期内费用化。
Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.
我们认为，企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义，否则应将其费用化。
We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.
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