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Hello, I am Keith one of the experts on Just Answer, and pleased to be able to help you with your question.
I am of the opinion that to apply this item as a prepayment in 2015 and bring it to account in the 2016 accounts is the proper accounting treatment for this item,
I do hope that you have found my reply, albeit brief, of assistance. You seem to have the matter well in hand in your thoughts.
Yes, through the fixed assets in the balance sheet. Your client will then get benefit of 100% relief through the AIA albeit deferred until 2016.
Thank you for your support.