题目：Which of the following statements is most accurate in regard to the capitalization of computer software costs to be licensed?
A、 Software costs intended to be licensed can only be expensed.
B、 Amortization begins once technological feasibility is established.
C、 Coding and testing costs after technological feasibility is established can be capitalized.
D、 Capitalized software costs are reported on the balance sheet at cost, regardless of market value.
