The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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-Topic 220
-SubTopic 10
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-Topic 946
-SubTopic 220
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-Paragraph 1
-Subparagraph (SX 210.6-07(2)(a))
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Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 985
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-Topic 220
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-Topic 220
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-Topic 280
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-Topic 730
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-Topic 912
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