Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Okay. I was worried that it might be a large number. The CRA has consultancy costs of €388,000. The digital platform, which was mentioned earlier, is €218,000. Page 22 refers to consultancy costs of €333,000. The digital platform is a significant element of that cost. According to page 8, the authority capitalised €212,000 of it and only charged €126,000 of it to its revenue account. How does authority decide what is capitalised and what is charged to the revenue account?