Business Application treatment

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My client is a private Limited company.
its Business is being operated from an Application software which can be downloaded from play store by users.
so cost of such application making is to be treated as direct expense or consider this application as Fix asset and capitalise all expenses relating to application development.
pls reply
Replies (3)

It is direct expense for developer of the software.

It facilitates business. It can be categorized as a direct husiness expense.
Ohkk thanks

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