Home For accounting professionals General accounting discussion
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


Single Farm Payment Entitlement purchase - Capital or Revenue ?

FitzFitz Settling In NicelyRegistered Posts: 23
I have been trawling through the web trying to find an answer. I think the purchase of a SFP entitlement is a capital expense, and should be recorded as an intangible asset on the balance sheet. How do others treat this purchase ?
Sign In or Register to comment.