Executive Rule No. 24 establishes the tax treatment for pre-operating and maintenance expenses. It specifies that costs incurred before contract signing are attributed to the head office and are not deductible in Kuwait. Conversely, post-contract, pre-operation costs are treated as incorporation expenses, deductible in the year realised, subject to documentary inspection. The Rule permits the deduction of maintenance expenses in the period they are incurred, disallowing provisions for future maintenance. The duration of maintenance is considered an activity period. Special cases require consultation with the Tax Department.