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  2. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    The taxpayer argued that these expenses were deductible, but the IRS stated that the costs should be capitalized. The court held that the inspection and replacement costs could be deducted because the improvements did not add to the value and did not prolong the life of the airplanes as a whole. [11]

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Revenue and expense should be kept separate from personal expenses. Going concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain is this assumption not applicable.

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    A single lease expense is recognized for an operating lease, representing a combination of amortizing the asset and the liability. This is considered an operating expense, just as ASC 840 rent expense is, so there is usually no difference in a company's income statement or statement of cash flows compared to ASC 840.

  5. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). [3] In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors.

  6. Deferred acquisition costs - Wikipedia

    en.wikipedia.org/wiki/Deferred_Acquisition_Costs

    Accrual accounting and deferring implies timewise-matching (synchronization) of income and expenses: an incurred cost is capitalized and does not become an expense until it is recognized in the financial statements of the company. In an accounting sense, it is the amortization of that cost, and not the original cost itself, that becomes the ...

  7. Lands' End (LE) Q3 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/lands-end-le-q3-2024...

    These non-GAAP measures are not prepared in accordance with generally accepted accounting principles. ... came in at the middle of our guidance range at $319 million, a decrease of 2% compared to ...

  8. Thermo Fisher Scientific (TMO) Q3 2024 Earnings Call Transcript

    www.aol.com/thermo-fisher-scientific-tmo-q3...

    Total R&D expense was $346 million in Q3, reflecting our ongoing investments in high-impact innovation. And R&D as a percent of manufacturing revenue was 7.3% in the quarter. Looking at our ...

  9. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.

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