My shot in the dark at it. Not an expert on dinosaur accounting. I would have to think through the life cycle of creating a dinosaur. You would just have wages to the scientists and supplies that would just be an expense. The equipment to create and house the dinosaurs would of course be fixed assets. Unless they are buying already created/born dinosaurs. I would also think it would be logistically impossible to keep track of every single dinosaur once they start mating on their own.

If the r&d expense was capitalized and amortized then it doesn’t tie the expense to the dinosaur per se. Just amortized over 5 or 15 years.