| This allows a choice of capitalizing or expensing these costs. |
| This standard generally requires the immediate expensing of borrowing costs. |
| The Company has adopted a policy of expensing these transaction costs going forward. |
| This, maintains the coalition, is such an uncertain and controversial art that expensing would do more harm than good, by sowing confusion among investors. |
| In doing so, however, not only was the IASB declaring war on some powerful political opponents of expensing. |
| Wisely, the techies have also shifted their defence. The expensing debate has required delicate handling by Silicon Valley. |
