A customer has asked me if I can implement/test a certain idea. It concerns a technique that I have never used before and equipment that I do not have. I am interested and would like to learn more, so I am considering purchasing some test equipment to investigate this, but there is no guarantee that the project will go ahead.
How should I record this (test) material? It is not a trade good, but it would be silly to have to carry it in my inventory and never be able to claim the costs. (I will wait until I have certainty here).