Capitalisation of asset

ACCORDING  TO MY KNOWLEDGE,

EXPENSES CAPITALISED ONLY WHEN ITS OCCURED AT THE TIME OF CONSTRUCTION...

If during construction period it has been done then it can be capitalised otherwise it should be shown as repair & maintenance expenses.

thnks frnds....and one more question that any window construction fitted with glass is also the type of capital expense....

dear frnd

whatever construction fittings which is associated with new plant or building can be capitalized if its repair renewal etc.  That and all consider as a revenue expenditure...

if exp.realted to old building than????