Andriy Blokhin has 5+ years of professional experience in public accounting, personal investing, and as a senior auditor with Ernst & Young. Robert Kelly is managing director of XTS Energy LLC, and ...

When your business spends $5,000 on something, how your accountant records the transaction depends on what the money bought. If you used the money to pay wages or rent or the electric bill, the $5,000 ...

As traditional value factors and value investing, in general, lose their luster, investors have turned to old tricks, such as capitalizing expenses, to justify buying stocks at overvalued levels.

At times, accounting regulations may seem confusing and you may wonder how to categorize certain expenses. For example, what exactly is the definition of a capital expenditure under GAAP guidelines or ...

The terms "capitalization" and "amortization" refer to the same principle when talking about business assets -- spreading the cost of the assets over a number of years, as opposed to accounting for ...

New businesses, which are vital to a healthy economy, usually incur costs before they begin active conduct of their intended business operations. These costs are frequently generically referred to as ...

The following information has been prepared to provide guidance for tracking project activity and making the determination about which costs should be “capitalized” or “expensed”. Reference the ...

Understand what the cost of equity means, along with how to calculate it using CAPM or dividend models, and why it's crucial ...