Sometimes when a company spends money, the value of that money is "gone." You pay employees for work they've already done. You pay utility bills for electricity you've already used. On the other hand, ...

The cost of an asset with a useful life greater than one year can be spread over a period of time using depreciation. The asset will show up on the balance sheet, and any loan associated with the ...

The terms "capitalization" and "amortization" refer to the same principle when talking about business assets -- spreading the cost of the assets over a number of years, as opposed to accounting for ...

As traditional value factors and value investing, in general, lose their luster, investors have turned to old tricks, such as capitalizing expenses, to justify buying stocks at overvalued levels.

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. Among the tricks used to increase the current year's reported net profit, is a reduction in expenses through ...