Matt Ltd is developing a new product and expects to be able to capitalise the...

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Matt Ltd is developing a new product and expects to be able to capitalise the costs. Which one of the following would preclude capitalisation of the costs? It has not been possible to reliably allocate costs to development of the product B Development of the product is not yet complete No patent has yet been registered in respect of the product. D No sales contracts have yet been signed in relation to the product

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