CAPITAL COSTS PRIOR TO PRODUCTION COSTS OR PREPARATIONS (investment amortized) | |
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preliminary expenses and share issue capital. They consist of:
- incorporation and registration expenses of the company, included attorneys' fees.
- The preparation and publication of prospectuses
- advertising costs and advertising
- The cost of testing applications for the purchase of shares and assign them.
- fees of attorneys and other professionals on loan applications, contracts of sale of land, etc.
- Expenditure on preparatory studies. Namely:
- Opportunity study, feasibility, and support Defectivity or functional.
- consultant fees for the preparation of studies, engineering and supervision of installation and construction activities.
- pre-production expenses. Viz
- salaries, fringe benefits and personal contributions by way of social benefits during the period prior to production. Travel
- interim facilities
- product promotion costs, pre-production, creation of a network of sales and promotional propaganda
- training costs, including travel, per diem, salaries and expenditures of participants , fees paid to outside organizations
- Interest on loans paid during the pre-investment and investment phases
- test operating expenses, initiation and implementation
- Contingencies. are scattered minor items (fire or other insurance for the period of assembly) and a lump sum to cover unforeseen contingencies in formulating the project, which can be estimated at 10% of the sum of all those items .
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