Recently, a group of university students decided to incorporatefor the purposes of selling a process to recycle thewaste product from manufacturing cheese. Some of theinitial costs involved were legal fees and office expensesincurred in starting the business, state incorporation fees,and stamp taxes. One student wishes to charge thesecosts against revenue in the current period. Anotherwishes to defer these costs and amortize them in thefuture. Which student is correct?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Recently, a group of university students decided to incorporate
for the purposes of selling a process to recycle the
waste product from manufacturing cheese. Some of the
initial costs involved were legal fees and office expenses
incurred in starting the business, state incorporation fees,
and stamp taxes. One student wishes to charge these
costs against revenue in the current period. Another
wishes to defer these costs and amortize them in the
future. Which student is correct?

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