7. Our advice

We strongly advise you to take into account the costs of technical modifications and updates to the product and/or process, which occur AFTER the T0 date, i.e. during the production period, or even after the end of production. These costs (studies, validation, etc.), which can be directly allocated to the accumulated expenses, help to reduce the profit generated.

These elements are difficult to assess, but can be estimated by analogy with the history of the company's products and/or services.