08 February 2013
If the amounts are written off, they cannot be shown as assets. Also preliminary expenses cannot be carried forward. They have to charged off.
10 February 2013
YOU CAN CARRY FORWARD PRELIMINARY EXPENSES OR CHARGE OFF THE SAME ACCORDING TO YOUR OWN DISCRETION. IF YOU CARRY FORWARD THAT WILL BE SHOWN UNDER LONG TERM OTHER ASSETS MORE THAN 12 MONTHS.
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