fbt??????

hi frnds ........

i hav a query it cleard but lil bit of doubt stil remains....

do FBT attracts to the expenditure which we are not debiting to p&l a/c, actually its a construction co. showing 1 project ex.p. as pre-construction in bsheet....

now the q. is we hav incurred the exp. which is covered under fbt but not debiting to p&l and in next year fbt not applicable???????????