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It would be capitalised as an intangible asset. In practice I assume a small company might not bother, especially if the website was built by their own staff, b
by jsmith99 8y ago
It would be capitalised as an intangible asset. In practice I assume a small company might not bother, especially if the website was built by their own staff, but the clients I worked on seem to get charged quite a lot for outsourced IT work so they would certainly want to capitalise it.