Over time, the value of a company's capital assets decline. This is a normal phenomenon driven by wear and tear, obsolescence, and other factors. This depreciation in the asset's value must be ...

This guideline provides guidance for capitalization, depreciation/amortization and construction in progress of capital assets purchased, constructed or developed ...

Every time your company spends money, it takes a risk. Some expenditures carry small risk, such as the purchase of new equipment that is needed to replace broken equipment. Other expenditures carry ...

Originally published in July 2014, this article has been updated.Equipment is a capital-intensive business, yet capital is a scarce and expensive resource. That ...