開発費償却

Amortization of development expenses

研究開発費

Research and development expenses

ソフトウエア開発売上原価

Cost of sales of software development

開発事業売上原価

Cost of sales in development business

ソフトウエア開発売上高

Sales of software development

開発事業売上高

Sales in development business

研究開発積立金

Reserve for research and development

開発費

Development expenses

仕掛研究開発

In-process research and development

開発事業等支出金

Costs on development business and other

開発事業未収入金

Accounts receivable – development business

開発資産

Capitalized development costs