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Writing off preliminary expensed

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(Querist)
27 April 2013 What is the treatment for preliminary expense as per the revised Schedule. Is it the same procedure as followed earlier, writing off in future period in equal amount(say for five years}.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
27 April 2013 Companies can disclose the unamortized portion of such expenses under the head “other current/ non-current assets”, depending on whether the amount will be amortized in the next 12 months or thereafter.
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