We often spend thousands in upfront technical staff and management time costs to win contracts that last up to 5 years. Largely wage related costs, what are the FRS102 rules around capitalising and impairing these costs.
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I'm not convinced, as with other marketing costs, that you have a recognisable asset at the point when you have spent the money but not (yet) got the contract. There's no reliable expectation that future economic benefits will flow.
But best to discuss with your auditors as they are the ones you will have to get to sign it off...
Are they construction contracts or something else?
23.17A of FRS102 looks at the costs of obtaining construction contracts so if on point may be worth a read.
https://www.frc.org.uk/getattachment/69f7d814-c806-4ccc-b451-aba50d6e8de...(March-2018).pdf
This would appear to fall within s18, dealing with intangible assets. The key requirement (para 18.4) is that it is probable that future economic benefits will flow to you from that asset. Until you have won a contract, the spend can't satisfy that test.
If you did want to capitalise the pre-contract costs of successful bids, you'd also have so satisfy the second requirement, namely the ability to measure those costs reliably. Do the staff concerned complete timesheets? If not, you're going to struggle to meet that requirement.
Should you be able to satisfy both requirements, I think you would be amortising rather than impairing the capitalised amount.
The full text of FRS102 is freely available from the FRC website. You might learn more if you study that for yourself.
Also worth reading are the FRC Staff Education Notes (SEN), also freely available, and one of which directly discusses the accounting treatment under FRS 102 of just such a scenario.