Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech ...

When a fixed asset is capitalized at the time of installation, it simply means that the asset's total cost is gradually "depreciated," or amortized over future periods instead of expensing the total ...

Released on September 8, 2023, IRS Notice 2023-63 provides wide-ranging and potentially controversial guidance on the capitalization and amortization of research and experimentation expenses under ...

When a business purchases property, plant or equipment -- fixed assets that generally have a useful life in excess of one year -- generally accepted accounting principles, or GAAP, require all ...

Intellectual property (“IP”) development can cost millions of dollars so cost recovery timing can be financially material. General tax principles typically require that expenses associated with ...