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Anything preventing direct order settlement to final asset?

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Hi, experts.

 

Our regular procurement process, in theory, doesn't require an AuC. I mean it seems I can settle an internal order directly to the final fixed assets without capitalizing first the AuC and then transferring it's value to the final asset. To me, it only makes sense in the of projects, for instance.

 

Is there any requirement, either technical or accounting, that makes this intermediate step (AuC) mandatory?

 

Best regards, Marcos.


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