search query: @author Roth, H. P. / total: 11
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| Author: | Roth, H. P. |
| Title: | Guiding manufacturers through the inventory capitalization maze. |
| Journal: | Journal of Accountancy
1988 : JUL, VOL. 166:1, p. 60-62, 64, 66, 68, 70 |
| Index terms: | COST ACCOUNTING INVENTORIES COMPANY TAXATION USA |
| Language: | eng |
| Abstract: | A review of inventory costing regulations manufacturers should apply under the 1986 Tax Reform Act in the US. Product costing. Indirect costs that must be capitalized. Other costs. Alternative inventory costing methods. Analysis of costs. The allocation method and types of codes. Application of the alternatives. The issues accountants should consider. Future inventory levels and cost versus benefits. Selection of the appropriate method. Five Exhibits illustrate the study. |
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