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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › NCA register
Dear professor are intangible assets such as development costs recorded in NCA register? Or only tangible NCAs are recorded in NCA register?
They 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.
