Changes

You can capitalize a portion of your costs, including development costs and hardware. Training, planning, and research costs should be expensed.

You can capitalize a portion of your costs, including development costs and hardware. Training, planning, and research costs should be expensed.

It is suggested that departments do an analysis to determine what can be capitalized, and reach out to the [fin-www@tbs-sct.gc.ca Office of the Comptroller General] for any large capitalization decisions.

It is suggested that departments do an analysis to determine what can be capitalized, and reach out to the [mailto:fin-www@tbs-sct.gc.ca Office of the Comptroller General] for any large capitalization decisions.

Note that when you go for a TB Submission, you need to make the decision for Vote 1 (OPEX) or Vote 5 (CAPEX) before you submit.

Note that when you go for a TB Submission, you need to make the decision for Vote 1 (OPEX) or Vote 5 (CAPEX) before you submit.