## Capitalized Interest Cost

Capitalized borrowing costs are those added to the cost of acquiring an asset to bring it to the condition and location necessary for its intended use.

Capitalized Interest Cost November 13th, 2017

## Lump Sum Purchase Calculator

This Excel basket purchase allocation calculator can allocate the total cost of a lump sum purchase over a maximum of 12 assets based on their relative fair market value.

Lump Sum Purchase Calculator August 11th, 2017

## Relative Fair Value Method

When a business purchases an asset which includes several assets such as land, land improvements, and buildings which have dissimilar depreciation rates, it needs to be able to allocate the total cost of the asset to its component parts. The relative fair market value method is one technique used to carry out this allocation.

Relative Fair Value Method August 9th, 2017

## Capital Improvements After Asset Acquisition

Accounting distinguishes between capital improvements and repairs and maintenance to an asset. A capital improvement is treated as a capital cost and included on the balance sheet of the business, whereas repairs and maintenance are treated as expenses and included in the income statement for the year.

Capital Improvements After Asset Acquisition June 14th, 2017

## Quiz 55: Capital or Revenue Expenditure Quiz

Test your knowledge of bookkeeping with our online accounting capital or revenue expenditure quiz.

Quiz 55: Capital or Revenue Expenditure Quiz August 12th, 2017

## Capital and Revenue Expenditure

Capital expenditures and revenue expenditures are treated differently in accounting. Capital expenditure relates to expenditure on non-current assets, whereas revenue expenditure is expenditure relating to the day to day trading activities of the business.

Capital and Revenue Expenditure February 7th, 2017

## Excel SLN Function

The Excel SLN function is one of many Excel financial functions, and can be used to calculate the straight line depreciation of a long term asset. It has the syntax SLN (cost, salvage, life).

Excel SLN Function November 6th, 2016

## Basket Purchase Allocation

A business will often purchase a number of long term assets for a single combined purchase price. In order to record the assets in the accounting records and to allow depreciation to be correctly calculated, the basket purchase price needs to be allocated in proportion to the fair market value of the assets.

Basket Purchase Allocation November 6th, 2016

## Fixed Asset Credit For Damages

A business buys a piece of equipment for 4,000. The equipment is damaged during shipping, and the seller gives the business a partial credit of 750.

Fixed Asset Credit For Damages November 6th, 2016

## Fixed Asset Trade In

When a business purchases a new asset such as a motor vehicle, it is quite common to trade in or part exchange and old asset to satisfy part of the new asset purchase cost.

Fixed Asset Trade In April 9th, 2017

## Buy Equipment with Down Payment in Cash

A business buys networking equipment to the value of 12,000 and funds the purchase with a down payment in cash of 3,000 and the balance on credit terms form the supplier of the equipment.

The mdct.ru is recorded using this equipment purchase compound journal entry.

Buy Equipment with Down Payment in Cash November 6th, 2016

## Equipment Purchase via Loan Journal Entry

A business purchases equipment to the value of 10,000 for use in its production facility and pays by means of a business equipment loan.

The mdct.ru is recorded using this equipment purchase via loan journal entry.

Equipment Purchase via Loan Journal Entry November 6th, 2016

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