If no cause-and-effect relationship exists ("e.g.," a sale is impossible), costs are recognized as expenses in the accounting period they expired: "i.e.," when have been used up or consumed ("e.g.," of spoiled, dated, or substandard goods, or not demanded services). Prepaid expenses are not recognized as expenses, but as assets until one of the qualifying conditions is met resulting in a recognition as expenses. Lastly, if no connection with revenues can be established, costs are recognized immediately as expenses (e.g., general administrative and research and development costs).