When any fixed assets is acuried by the company, all the exp. incurred to put the fixed assets in usable form are Capilatised, including Trial run exp.

Now my query is that, exp on trial run are to be capilatised & the reveune generated during the trail period are to be shown in P&L a/c or it has to be deducted from trail run exp. & capilatised the net exp, if the revenue is less then exp.

but what to do when revenue is more then exp. incurred.

give ur valuable suggestion