Ias 9: capitalisation of costs

There are multiple Capital project to construct Processing plants for different different types of processing. So  People hired for consultancy & engineering from overseas. Should their travelling, boarding, lodging, meals and out of pocket expenses costs be capitalized? My view is that it should not be capitalized except the fees for consultancy and engineering. Travelling, boarding, meals, OPE's do not benefit in economic usage and do not bring the asset in state in which management intend to use. Though it is directly attributable but do not contribute in asset creation. I need view of all IFRS experts. Please substantiate your views.

Further If any consumables is used, should it be capitalised to the project? So I would say if any fuel, small material, big material etc. is used for project, it should be capitalised.. I think this treatment is right.. So if an equipment is used in a capital project (suppose the duration of capital project is 3 years) has an life of 1or 2 or 6 months, should it be capitalised in such capital project?

furthermore, if an another capital asset is used in capital project but such other capital asset is not exhaust completely in that capital project then should such depreciation on other capital asset be capitalised?? why or why not? My views on consumables are

1. On fuel, One time usable things: it should be capitalised, in the same line of treatment that since without incurring these costs, the asset could not have been created

2. On consumables/equipment having life less than 12 months: its consumption should be capitalised, in the same line of treatment that since without incurring these costs, the asset could not have been created

3. On consumables/equipment having life more than 12 months: Such equipments should be capitalised separately in the block to which it pertains, but their amortisation (or depreciation) should be capitalised in the project on the basis of consumption.