Any costs and expenses incurred prior to signing the contract are not considered as expenses related to the activity in the State of Kuwait since it is attributable to the head office.
Any costs and expenses incurred after signing the contract and prior to operations are treated as incorporation expenses and shall be allowed as deductibles after allocating the same over the contract implementation years pro rata the revenues for each year.
Maintenance expenses are allowed in the period during which maintenance operations are carried out with no provision to be made for maintenance expenses. The maintenance period shall be included in the activity practice period.