CERTYNEX IFRS ACADEMY

Before a remote monitoring contract starts, Hélionet sets up the platform that will be used to provide the service. Which of the following costs must be recognised as an expense when incurred, whatever the analysis of the other criteria?

The salaries of technicians assigned exclusively to the set-up.

The materials consumed directly for the set-up.

The allocation of supervision costs that relate directly to the contract.

Head office administrative costs, not chargeable to the customer.