Answer
First, the costs should have been incurred in the current period.
Second, benefits associated with the costs will be received in the future.
Third, such costs do not have any direct relationship with the revenue generated in that period.
Work Step by Step
First, the costs should have been incurred in the current period.
Second, benefits associated with the costs will be received in the future.
Third, such costs do not have any direct relationship with the revenue generated in that period.
