As assets are used over time to generate revenue for a company, a portion of the cost is allocated to each accounting period. This process is known asdepreciationfor fixed assets andamortizationfor intangible assets. Capitalization Thresholds Generally, a company will set "capitalization thresholds."...
Investment vehicles and methods for determining the composition of such investment vehicles based on a valuation-tilted, capitalization-weighted technique includes identifying assets to be included in an investment vehicle, calculating a asset valuation for each of the assets, ranking the assets based on...
thepolicyidentifiestheproceduresofphysicalinventoryofcapitalequipmentasrequiredforFederalsponsorsandothersponsorsandagencies.Finally,thepolicyaddressesthesystematicremovaloffullydepreciatedproperty,buildings,furnishingsandequipmentfromtherecordsoftheUniversity.Forfinancialstatementandgovernmentreportingpurposes,property,buildings,and...