【单选题】Geek Co is developing a new product and expects to be able to capitalise the costs. Which of the following would preclude capitalisation of the costs?
A.
Development of the product is not yet complete.
B.
No patent has yet been registered in respect of the product.
C.
No sales contracts have yet been signed in relation to the product.
D.
It has not been possible to reliably allocate costs to development of the product.
【单选题】Geek is developing a new product and expects to be able to capitalise the costs. Which one of the following would preclude capitalisation of the costs?
A.
Development of the product is not yet complete
B.
No patent has yet been registered in respect of the product
C.
No sales contracts have yet been signed in relation to the product
D.
It has not been possible to reliably allocate costs to development of the product