Articles

Capitalize at Your Own Expense!

Business expenditures generally may be recovered through a deduction against income at some point in time. The critical issue is “when.” If an expenditure must be capitalized, its deduction is delayed; the cost is recovered either over its [...]

Thriving During Change

I will never forget the first time I stumbled upon the Greek Philosopher Heraclitus and his famous notion that “there is nothing permanent except for change.”  I was a freshman in college and while I recognized the wisdom of the words [...]

What Do You Know About Supply Chain

Today's Visibility:Most people have a minimal understanding of Supply Chain (SC).  Unless you’re immersed in the impacts of its operation, we typically take it for granted.  Even those who may be part of the SC don’t realize the i [...]

GAAP for Leases

The purpose of accounting rules is to communicate financial information in a transparent and economically neutral manner. Traditionally, operating leases were reflected as periodic charges on a lessee’s income statement and did not appear o [...]
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