If the company plans to amortize these costs according to gaap, what amount of start-up costs should be amortized in 2017, assuming beatty incorporated began operation in 2016?

There are no differences in accounting between research costs and development costs. Research costs are capitalized and amortized over the life of the project, whereas development costs are expenses as incurred. Research costs are capitalized and amortized until the product goes to market, whereas development costs are capitalized and amortized from the time the product hits the market until the product is withdrawn from the market. Research costs are expended as incurred, whereas development costs are capitalized and amortized over the life of the new product