VI. Smart Burn-in Boards (SBI) purchased for use in production or production (sustaining) engineering, with an aggregate cost of $5,000 or more are capitalized as foxed assets, with an estimated useful life of two (2) year. Production engineering is defined as routine or periodic alteration to existing products, production lines, manufacturing processes, and other ongoing operations even though those alterations may represent improvements. The cost of Traditional Burn-in boards (TBI) is recorded as a deferred charge in current assets, to be amortized over nine (9) months.