MAK
One off production costs as you put would be written off over the estimated production life of the product not over initial production quantities.This expense is not normally included in the cost of goods sold area but is written off as a separate item after gross profit has been calculated.The costs you refer to would be treated just like machinery depreciation cost ,premises rent,salaries and wages and electricity costs etc
Kens
MAKOne off production costs as you put would be written off over...
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