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Hello,
Is it still the case, that capitalised “Development Expenditure” does not get amortised until commercial production of the associated product/service commences?
Thanks
LiamHi Liam,
The amortisation starts when the asset is available for use, so it may technically start slightly earlier than what you state above as the intangible might be available for use but is not yet producing the product/service.
This is more like something that you would see in SBR though as opposed to FR.
Thanks
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