Interest on borrowings financing production may be capitalised only if national law allows it, only for the production period, and only with disclosure in the notes. Stock and fungible item costs may be calculated by weighted average, FIFO, LIFO or another accepted method where permitted. A debt repayable above the amount received may show the difference as an asset, written off reasonably each year and fully by repayment. Intangible assets are written off over their useful lives; where the life of goodwill or development costs cannot be reliably estimated they are written off over a national maximum of five to ten years and the goodwill period is explained in the notes; capitalised development costs and formation expenses block distributions until reserves cover the unamortised amount, and formation expenses are written off within five years. Provisions cover clearly defined liabilities (and, where national law allows, expenses) that are probable or certain but uncertain in amount or timing, represent the best estimate at the balance sheet date and may not be used to adjust asset values.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.