{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-20",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-20.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "schedule/4/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Rules for determining particular fixed asset items",
  "text": "(1) Notwithstanding that an item in respect of “development costs” is included under “fixed assets” in the balance sheet formats set out in Part I, an amount may only be included in a company's balance sheet in respect of development costs in special circumstances.\n(2) If any amount is included in a company's balance sheet in respect of development costs the following information shall be given in a note to the accounts—\n(a) the period over which the amount of those costs originally capitalised is being or is to be written off; and\n(b) the reasons for capitalising the development costs in question.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/4/paragraph/20",
    "retrieved_at": "2026-10-29T04:48:35.100869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}