Scott always has something of value in his posts. This is a recent one that I would say is a great value.
http://scottsuhy.com/author/scottsuhy/
If you run a startup that does software R&D you will eventually be engaged in a discussion about capitalizing or expensing research and development costs. Here are a few good reads. If you see others with differing options please send them my way.
http://www.anderson.ucla.edu/faculty/david.aboody/software_AL.pdf
http://raw.rutgers.edu/docs/intangibles/Papers/In-process%20RDto%20capit.pdf
http://www.nysscpa.org/cpajournal/2003/0703/dept/d074603.htm
The Cohenization Project 