Product testing expense

Most of the cases, both considered as revenue expenditures.

AS 26 or Indas doesn't mention anything about new range or new origin. Can you help me with the standard Paras please.

I just know research and development phases 

Product testing expense refers to the costs a business incurs to evaluate a product’s quality, safety, performance, and compliance before it is released to the market Voopoo Argus P3 Pod Kit 30W. These expenses can include laboratory testing, prototype development, third-party certification fees, user trials, quality assurance staff time, and the tools or equipment needed to conduct tests.