Dear professor are intangible assets such as development costs recorded in NCA register? Or only tangible NCAs are recorded in NCA register?
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NCA register
5y ago#1They might be - if not in a register then some other schedule - it really depends on what the intangibles are and whether there are a lot of them. For example, if a large organisation has a lot of licenced software it would want a record of the computers/users using it.
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