[問題] 資本化(Capitalization)的問題 (哈佛個案)

看板Accounting (會計)作者lalahu (不想取啦)時間16年前 (2010/01/03 22:19)推噓1(1推 0噓 2→)

留言3則, 2人參與討論串1/1

目前上課討論到一個個案是 InvesTool公司的revenue recognition問題個案內提及該投資管理程式公司主要業務項目是 1. Live Workshop 2. Home-study DVD version of Workshop 3. Subscriptions for website access 4. Personal coaching services 所以基本上是個資訊、顧問服務性質的公司目前營運問題在於公司業務人員的傭金在收費時馬上列expense 但revenue需等到service提供時才認列 (為deferred revenue) 因此大量的傭金外加延至次年度才認列的deferred revenue 導致公司營收逐漸成長但是每年都是出現Net Loss的情形註:Case 內完全沒有提到公司的固定資產等的部份有問題的題目如下: 2.InvestTools’ pre-tax operation losses prior to the statement were -8.2 million, -.05 million, and -1.6 million for 2004, 2003, and 2002, respectively. Assume that total costs associated with a typical deferred revenue contract are 40% of the total sale amount and that 85% of these costs are eligible for capitalization under SAB 104. Without regard to the restatement, what would reported pre-tax operating earnings for InvestTools have been in 2002, 2003, and 2004 if it had adopted a policy of capitalizing these costs? 想請問這邊的Capitalization是指什麼??? 因為我所認知的設備資本化及利息資本化皆無法套用至這邊的案例~ 因為案例完全沒有提及公司資產,借貸利息等等感謝大家的幫忙~ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 219.87.159.70