<prompt> Translate the following text to EnglishViwango vinahitaji kwamba data ya gharama inaripotiwa kwa ajili ya uwekezaji katika mtaji wa binadamu, utafiti na maendeleo, na mali halisi isiyo ya shirikisho.  <response>: The standards require that expense data be reported for investments in human capital, research and development, and nonfederal physical property. 