Magix66 changed his argument from "development" because he was using previous cash flows before the development term was used. Then once he was proved wrong there he moved onto "towards commencement of production", then he was proved wrong because any activity that moves towards the goal of production could be included and didn't need to show up under development in the cash flows. So basically he wasted a couple hours of posting and of minutes of your life reading his dribble.
