Your client just spent $1 million in R&D. If they decide to capitalize it instead of expensing it, how does that impact the current year's EBITDA and Unlevered Free Cash Flow?

你的客户刚刚花了100万做研发。如果他们决定把这笔钱资本化而不是费用化，对当年的EBITDA和自由现金流有什么影响？