Pre operating Exps Accounting Treatment

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Dear fellow,

My question is about to know accounting treatment "in light of accounting standards / practices" that Pre operative exps i.e. salaries, utilities, overheads; Should we do it charged to profit loss account or capitalize (deffer over next operational months). What is the treatment as per standards or GAAP.

I am waiting of your kind reply,

Regards,
ILYAS
Dubai,UAE
 

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