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I have been told that in USA, costs associated with the registration application for an internally developed patent should be capitalized. However, para # 10 of "Statement of Financial Accounting Standards No. 142 (Goodwill and Other Intangible Assets)" says : "Costs of internally developing, maintaining, or restoring intangible assets (including goodwill) that are not specifically identifiable, that have indeterminate lives, or that are inherent in a continuing business and related to an entity as a whole, shall be recognized as an expense when incurred".

So, why does legal work (in connection with internally developed patent applications) gets capitalized in the US?

In India, appliances are 220 volts enabled. However, many Electricity Boards often provide mains power at less than 220 volts. What are the possible reasons?

Is it because of technical inefficiency? On the consumer end, if the "actual load" is higher than the "connected load" (as shown by the Electricity Board in the power consumption bill), can the input voltage appear low in the voltage regulator?

I have just bought a Philips GoGear SA1355/97. It works fine (the way it is supposed to) when I connect it to one of my PCs. However, when I hook it to my second PC, it keeps on "establishing connection". In the second PC, device manager shows GoGear under disk drive, but windows explorer hangs and doesn't show the device as a drive with an assigned letter (e.g., G:).

Both my PCs are identical - Compaq P4 with XP-SP2 and Windows Media Player version 10. Also, when I connect a pendrive to the same USB port in my second PC, my PC immediately recognises it .. so, my USB port is ok.

I found this faq in the Philips website : "My player is not recognized by PC. What could be the problem?" (http://www.p4c.philips.com/cgi-bin/dcbint/cpindex.... This refers to SA4125/97, which is different from my GoGear model.

Should I follow the instructions in this faq, including patching my second PC with "Detect Philips Device" tool found in the same webpage?

Another query - is GoGear an MTP (media transfer protocol) device or a Mass Storage Device (i.e., just like a normal flash-based pendrive)?