production expenditures
Defined in 1 place of the United States Code.
The term “production expenditures” means the costs (whether or not incurred during the production period) required to be capitalized under subsection (a) with respect to the property.
Source
- 1994–present26 U.S.C. § 263AInternal Revenue Code · Capitalization and inclusion in inventory costs of certain expenses · in this section