Competitors often wants to know the cost of a competing product. For a price, a company called iSuppli will disassemble sophisticated electronics and tell you what it would cost to replicate the...

Competitors often wants to know the cost of a competing product.  For a price, a company called iSuppli will disassemble sophisticated electronics and tell you what it would cost to replicate the product.  the difference between the cost of the pairs in the cost of the labor to assemble the parts isn't all profit.  there are nonproduction costs such as research, design, marketing, patent fees, and selling cost.  What type of cost are research, design, marketing, patent fees, and selling cost, and how are they treated for accounting purposes?