Based on the requirements and guidance of IFRS 15, one of the following is not considered part of the cost of contracts in progress: *

a- Design and technical assistance costs that are directly related to a specific contract.

b- The estimated costs of repair and labor guarantee expenses, including the estimated costs of the warranty related to the contract.

c- Claims and compensations by other parties.

D- Expense for the depreciation of the company's management buildings.