Understanding whether to capitalize or expense costs can keep your financial statements in accordance with generally accepted accounting principles (GAAP) and you out of trouble with the tax ...

English Trick of the Day explains important capitalization rules every student must know. Learn when to use capital letters ...

The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

In the corporate context, capitalization is the process of converting the retained earnings into capital by issuing new stock. A corporation executes this process by issuing a stock dividend. The ...

More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...