Major restructure costs

Defer the expenditure for certain years,depending on the materiality(as it varies from co. to co.) and procedures of the company 

This has to be put in WIP and on the year of completion of the restructuing, the same has to be capitalised.

Originally posted by : forhistory
	Defer the expenditure for certain years,depending on the materiality(as it varies from co. to co.) and procedures of the company

A treatment of creating a provision and release yearly expense against these provision can be accepted in such situation? Can you give me a narrative details please.

Thanks