Capitalize or Expense资本化或费用化

Capitalize or Expense

1. 对B/S和I/S的影响

• Capitalize as an asset on the B/S;

• Recognize as an expense in the I/S

2. The asset you capitalized today will be expensed in future

3. 对CFI和CFO的影响

• Capitalized expenditures are classified as CFI; 资本化利息记录CFI；

• Expensed expenditures are classified as CFO; 费用化利息记录CFO；

在建工程利息费用 Capitaling interest

会计要求必须资本化

• I/S 无在建工程利息费用
• 对于房地产企业，毛利低；在去库存中，利润低；在扩张中，利润高。
• 分析师观点：利息都应该费用化