CERTYNEX IFRS ACADEMY

Ondéo Services is performing an IT outsourcing contract. Which of the following costs must be recognised as an expense when incurred?

Direct labour spent on the migration, which will be used for future services.

A batch of servers configured in error and then scrapped, waste not reflected in the price.

The costs of fixing a module already delivered and accepted, an obligation already satisfied.

The allocation of depreciation of tooling used only for this contract.

Costs for which Ondéo cannot determine whether they relate to satisfied or unsatisfied obligations.