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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.
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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.
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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.
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