An automotive supplier is developing a next-generation battery. At the year-end, the prototype has passed its safety tests, the executive committee has approved industrialisation and two carmakers have signed letters of intent. However, financing for the pilot line still depends on a bank's approval, expected in three months, and management control does not yet isolate the hours of the engineers assigned to the project. The technical director wants to capitalise all the year's expenditure; the finance director prefers to expense everything out of prudence. Write a judgement memo.