Treatment of significant Recuitment Costs

[Johnamill]

We've just incurred significant recuitment costs in replacing our Head, approx �60K. Normally recruitment costs would be treated as revenue expenditure and charged to the P/L. However, as this is quite significant, is there merit/justification in capitalising it and amortisinf over a period of time?
Been trying to find out, but having no luck.

Many thanks.

[buildersmate]

I've come across quite a few fixed assets that still seem to be breathing in the civil service, but i think this is taking things a little too far.