search query: @freeterm CAPITALIZATION / total: 9
reference: 8 / 9
| Author: | Maples, L. Earles, M. |
| Title: | When should advertising be capitalized ? |
| Journal: | Journal of Accountancy
1999 : MAY, VOL. 187:5, p. 49-54 |
| Index terms: | Advertising Costs Taxation Companies USA |
| Freeterms: | Capitalization |
| Language: | eng |
| Abstract: | Should you or shouldn't you ? Tax and accounting authorities acknowledge that it is difficult for CPAs to establish criteria about when a company should capitalize advertising costs. Many suggest that the reasonable solution is for a company to expense advertising as it is incurred. |
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