Geek Co is developing a new product and expects to be able to capitalise the costs. Which of the following would preclude capitalisation of the costs?
选项：

A:Development of the product is not yet complete;
B:No patent has yet been registered in respect of the product.;
C:No sales contracts have yet been signed in relation to the product.;
D:It has not been possible to reliably allocate costs to development of the product.