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Capitilisatiion of Expenses

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08 September 2010 Whether LAN cabling & Installation charges of Rs.7150/- , Cost Of Battery for Laptop Of Rs.4800/- and cost of 2GB DDR Memory card of Rs.2450/- could be capitilised to Computer/Hardware A/c or to be charged to revenue under computer Maintenance charges. please confirm
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
08 September 2010 Lan& cabling charges - can be debited as revenue, since the change will not effect the performance and life of the asset

But Battery, DDR can be capitalised
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