Capex.......

The following are not components of the cost of an internally generated intangible asset:
(a) selling, administrative and other general overhead expenditure unless this expenditure can be directly attributed to preparing the asset for use;
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(b) identified inefficiencies and initial operating losses incurred before the asset achieves planned performance; and
(c) expenditure on training staff to operate the asset.

Indas 38.67: first point is saying expenditure can be capitalised when it is directly attributable. https://mca.gov.in/Ministry/pdf/INDAS38.pdf