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thefinancebase.com/gaap-capitalization-assets-rules-1656.html

When companies incur costs, they can either "capitalize" those costs or "expense " them. Capitalizing a cost means converting it to an asset on the balance sheet.

smallbusiness.chron.com/gaap-accounting-rules-capitalizing-costs-51989.html

Understanding whether to capitalize or expense costs can keep your financial statements in accordance with generally accepted accounting principles and you  ...

policy.ucop.edu/doc/3410279

Mar 31, 2007 ... Generally Accepted Accounting Principles (GAAP) requires the capitalization of costs associated with the acquisition or construction of property ... Expenditures that meet the basic framework defined by this chapter must be ...

www.brighthub.com/office/finance/articles/80512.aspx

The primary basis for GAAP accounting rules for capitalizing costs is the assumption ... salaries involved in loan processing, are some examples of this expense.

www.fasb.org/summary/stsum34.shtml

This Statement establishes standards for capitalizing interest cost as part of the ... Examples are assets that an enterprise constructs for its own use (such as ...

www.fasb.org/resources/ccurl/286/565/fas2.pdf

FAS 2: Accounting for Research and Development Costs ... For purposes of this Statement, research and development is defined as follows: a. ... research and development projects or otherwise) shall be capitalized and amortized as.

www.cleverism.com/understanding-accounting-capitalizing-vs-expensing

Feb 1, 2016 ... A definition of capitalizing vs expensing and its implications on financial ... big accounting decisions and what the company does with costs is ...

www.federalreserve.gov/federal-reserve-banks/fam/chapter-3-property-and-equipment.htm

The following are examples of ... Cost of options and appraisals

www.accountingtools.com/articles/what-is-capitalized-interest.html

Aug 12, 2017 ... Capitalized interest is the cost of the funds used to finance the ... is required under the accrual basis of accounting, and results in an increase in ...