Accounting treatment of factory license fee

thanks sir

It's like an indirect expense as your starting a factory and God knows if it will be a going concern. I think it will be added to preliminary expenses and amortised. 

Renewing it is a direct expense as a going concern will not happen it. This is a controversy. 

I meant WITHOUT A LICENSE FOR A GOING CONCERN, THERE IS NO PRODUCTION AND THUS IT BECOMES A DIRECT COST. 

I'm saying renewing is a directly attributable cost to production. I like more insights. 

I'm saying renewing is a directly attributable cost to production. I like more insights. 

I'm saying renewing is a directly attributable cost to production. I like more insights.