text: In addition to the normal problems associated with adapting to new standards , several of these standards provide for a transition period during which agencies may or , in some cases , may not report investments in human capital , research and development and nonfederal physical property ; if investments are reported for each of five years as called for in this statement , they may be reported for earlier years during the transition period on the basis of either outlays or expense .
  
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  Several of these standards provide for a transition period during which agencies may or , in some cases , may not report investments in human capital .