search query: @indexterm CAPITAL UTILIZATION / total: 73
reference: 54 / 73
Author: | Weiss, S. P. Grohe, R. E. |
Title: | Complying with the inventory capitalization rules. |
Journal: | Management Accounting (New York)
1988 : AUG, VOL. 70:2, p. 44-49 |
Index terms: | CARS CAPITAL UTILIZATION INVENTORY CONTROL |
Language: | eng |
Abstract: | The use of uniform inventory capitalization rules for a car dealership in the U.S. The inventory tax method related to Internal Revenue Code Section 263A. Off-site storage and warehousing. Purchasing. Handling, processing, assembly and repackaging. General and administrative expenses. The allocation 263A costs. LIFO inventories. Three-year weighted average method. Restating the ending inventory. Four Tables accompany the study. |
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