Distinguished - Thoroughly discusses the capitalization of R&D expenditures.

Proficient - Discusses the capitalization of R&D expenditures. Minor details are missing. 

Basic - Minimally discusses the capitalization of R&D expenditures. Relevant details are missing.

Below Expectations - Attempts to discuss the capitalization of R&D expenditures; however, significant details are missing.

Non-Performance - The discussion of the capitalization of R&D expenditures is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the product development costs.

Proficient - Discusses the product development costs. Minor details are missing. 

Basic - Minimally discusses the product development costs. Relevant details are missing.

Below Expectations - Attempts to discuss the product development costs; however, significant details are missing.

Non-Performance - The discussion of the product development costs is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the GAAP metrics conversion. 

Proficient - Discusses the GAAP metrics conversion. Minor details are missing. 

Basic - Minimally discusses the GAAP metrics conversion. Relevant details are missing.

Below Expectations - Attempts to discuss the GAAP metrics conversion; however, significant details are missing.

Non-Performance - The discussion of the GAAP metrics conversion is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Accurately uses APA formatting consistently throughout the paper, title page, and reference page.

Proficient - Exhibits APA formatting throughout the paper. However, layout contains a few minor errors. 

Basic - Exhibits limited knowledge of APA formatting throughout the paper. However, layout does not meet all APA requirements. 

Below Expectations - Fails to exhibit basic knowledge of APA formatting. There are frequent errors, making the layout difficult to distinguish as APA.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.