CFA Level 1 | FRA: Capitalising vs Expensing Long-lived Assets

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  • Опубликовано: 25 ноя 2024
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    CFA Level 1
    Topic: Financial Reporting & Analysis
    Reading: Long-lived Assets
    What's the financial statement impact of capitalising versus expensing the purchase of a property, plant, and equipment?
    Assumptions:
    Company purchased an equipment that cost $40k
    Capitalising: Straight-line method over 4 years at zero salvage value
    Shareholder capital = $100k
    Revenue per year = $80k
    COGS = $24k
    SG&A = $12k
    Income tax rate = 25%
    Working file can be downloaded from here: www.buymeacoff...
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