capitalized expense
Смотреть что такое "capitalized expense" в других словарях:
capitalized expenditure — An expenditure for a capital asset that must be deducted from business income over more than one year, as opposed to an ordinary expense. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Nolo’s Plain English… … Law dictionary
Capitalized Lease Method — An accounting approach that identifies a company s lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic… … Investment dictionary
Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… … Investment dictionary
Construction Interest Expense — Any interest that is paid during the construction phase of a building or other tangible property. The interest may be incurred directly as the result of a construction loan. Construction interest expense is treated differently than other types of … Investment dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
Expenses versus Capital Expenditures — Under United States income tax law, to make a deduction in the current taxable year, a taxpayer must be able to show that a particular cost is a business expense [IRC § 162. Section 212 permits deductions for investment expenses.] (but not an… … Wikipedia
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
Glossary of cue sports terms — The following is a glossary of traditional English language terms used in the three overarching cue sports disciplines: carom (or carambole) billiards referring to the various carom games played on a billiard table without pockets; pool (pocket… … Wikipedia
