We sell simulation products and services to the healthcare market and are sold worldwide. We have to translate the educational content on our products into another language. Since we already capitalized the R&D years ago when we developed the product and did not translate at the time of development we cannot capitalize these costs. Where do I record the costs to translate? -COGS since it is related to the product? -G&A because that is where our team of Educational professionals are categorized and would be responsible for carrying out the task? -R&D expense because this could be considered sustainment costs to continue to sell the product / enhance the product to be able to sell into another country? Thank you