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  "documentTitle": "Mettler-Toledo International, Inc. (MTD)",
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  "authorName": "Ben Axler",
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      "text": "Examining Mettler’s peers that disclose internal-use software capitalization in PP&E, we find that it has capitalized an excess amount by a wide margin.",
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      "text": "Examining Mettler's peers that disclose internal-use software capitalization in PP&E, we find that it has capitalized an excess amount by a wide margin.",
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      "text": "1) Sartorius and Oxford capitalizes development costs within intangible assets and not PP&E. These costs are not explicitly stated as software",
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      "text": "Peer Benchmarking of Capitalization",
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