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Author:Meeting, D. T.
Luecke, R. W.
Title:The case for capitalizing strategic planning costs
Journal:Journal of Cost Management
1999 : NOV/DEC, VOL. 13:6, p. 37-40
Index terms:Cost accounting
Strategic planning
Cash management
Language:eng
Abstract:This article focuses on capitalizing strategic planning costs. Dealt with are association btw. expensed cost and strategic plan as a period cost. There is a comparison btw. capitalizing and expensing, distinction btw. costs and assets, and amortization of expense.
SCIMA record nr: 203480
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