IAS 2 does not allow for the capitalisation of: (a) the cost of abnormal levels of waste, (b) storage costs where the storage is not part of the production process, (c) administrative costs, (d) selling costs.
IAS 2 nu permite capitalizarea: (a) cheltuielilor legate de pierderi anormale, (b) cheltuielilor de depozitare atunci când nu sunt parte a procesului de producție, (c) cheltuielilor administrative, (d) cheltuielilor de vânzare.