Mothballing

Mothballing

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I am really stuck on a study project, need some expert advice please Help!!
I need guidance on the financial treatment for mothballing a machine worth around £300k as a rough guide. i.e. balance sheet treatment regards depreciation and P&L treatment regards costs.

Also financial implications of capitalising development costs of around £100k

Also any business tax implications for both?

Your help and guidance will be much appreciated.

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