e, only the direct costs of self-constructed assets were capitalized as error while indirect costs were deducted as part of the cost of goods sold. The 10th Circuit upheld the holding of the Tax Court that conforming the divergent treatment of the indirect costs (deduction) to the primary accounting method (capi

andemic: Mr. Robertson's release is necessary for the preparation of his trial defense under 18 U.S.C. § 3142(i). That section allows a judicial 7 The 10th Circuit has stayed the Robertson order while it considers the government's appeal. 16 EFTA00093061 Case 21-770. Document 17-1, 04/01/2021, 3068296, Page