The correct answer is A. Unsuccessful research expenditure should be excluded from cost accounts.
Cost accounts are used to track the costs of goods and services that are used to produce a product or service. Unsuccessful research expenditure is not a cost of producing a product or service, so it should not be included in cost accounts.
Option B is incorrect because unsuccessful research expenditure is not a cost of producing a product or service.
Option C is incorrect because unsuccessful research expenditure is not a cost that can be easily apportioned to specific products or services.
Option D is incorrect because unsuccessful research expenditure is a cost that should be excluded from cost accounts.