BIM35000 - Capital/revenue divide: contents

This guidance on the capital/revenue divide covers the following:

  • »Ê¹ÚÌåÓýapp relevant statute.
  • What is capital expenditure?
  • »Ê¹ÚÌåÓýapp relevant case law and examples.
  • A detailed explanation of the treatment of computer software costs including software developed in-house.

»Ê¹ÚÌåÓýappse are discussed under the following sections and headings:

  1. BIM35001
    Introduction: contents
  2. BIM35200
    »Ê¹ÚÌåÓýapp role of accountancy: contents
  3. BIM35300
    General themes: contents
  4. BIM35400
    Tangible assets: contents
  5. BIM35500
    Intangible assets: contents
  6. BIM35700
    Intellectual property: contents
  7. BIM35800
    Computer software: contents
  8. BIM35900
    Tax cases and summing up: contents