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Revenue or Capital Expenditure Companies incur costs to acquire resources that will be used in operations to generate profits. Every cost creates either an immediate benefit or a future economic benefit. Determining when the company will realize the benefit from a cost is paramount. When a cost creates an immediate benefit, such as fuel used in delivery vehicles, the company records the cost in the income statement as an expense. When a cost creates a future economic benefit, such as purchase of delivery vehicles to deliver the goods now and later, the company records the cost on the statement of financial position as an asset. All costs are either held on the balance sheet or are transferred to the income statement. When costs are recorded on the statement of financial position (referred to as capitalized), assets are reported and expenses are deferred to a later period. Once the company receives benefits from the assets, the related costs (in form of depreciation) are transferred from the balance sheet to the income statement. At that point, assets are reduced and expenses are recorded in the current period. Companies expense certain costs, such as advertising, as and when they are incurred because, even though the costs will likely bring future economic benefits, the related asset cannot be reliably measured. Asset costs should transfer to the income statement when the asset no longer has any future economic benefit. For example, when stocks are purchased or manufactured, their cost is recorded on the statement of financial position as an asset called inventories. When inventories are sold, they no longer have an economic benefit to (../profile.asp? member_id=112583) Tapan (../profile.asp?member_id=112583) on 17 July 2015 s_user.asp?hash=116074058790244&thanks_to=112583&item_id=24427&module_name=articles&thanks_say=1) m.asp?pm_to=112583) (../report_abuse.asp?module=articles)

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  • RevenueorCapitalExpenditure

    Companiesincurcoststoacquireresourcesthatwillbeusedinoperationstogenerateprofits.Everycostcreateseitheranimmediatebenefitorafutureeconomicbenefit.Determiningwhenthecompanywillrealizethebenefitfromacostisparamount.Whenacostcreatesanimmediatebenefit,suchasfuelusedindeliveryvehicles,thecompany records the cost in the income statement as an expense.When a cost creates a future economicbenefit,suchaspurchaseofdeliveryvehiclestodeliverthegoodsnowandlater,thecompanyrecordsthecostonthestatementoffinancialpositionasanasset.

    All costs are either held on the balance sheet or are transferred to the income statement. When costs arerecordedonthestatementoffinancialposition(referredtoascapitalized),assetsarereportedandexpensesaredeferred to a later period.Once the company receives benefits from the assets, the related costs (in formofdepreciation)aretransferredfromthebalancesheettotheincomestatement.Atthatpoint,assetsarereducedandexpensesarerecordedinthecurrentperiod.

    Companiesexpensecertaincosts,suchasadvertising,asandwhentheyareincurredbecause,eventhoughthecostswilllikelybringfutureeconomicbenefits,therelatedassetcannotbereliablymeasured.

    Assetcostsshouldtransfertotheincomestatementwhentheassetnolongerhasanyfutureeconomicbenefit.Forexample,whenstocksarepurchasedormanufactured, theircost is recordedon thestatementof financialpositionasanassetcalled inventories.When inventoriesaresold, theyno longerhaveaneconomicbenefit to

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  • thecompanyand their cost is transferred to the incomestatement inanexpensecalledCoGS (costofgoodssold).CoGSrepresent thecostof inventoriessoldduring thatperiod.Thisexpense is recognized in thesameperiodastherevenuegeneratedfromthesale.

    As another example, consider machinery costs. When a company purchases machinery, the cost of themachineryisrecordedonthestatementoffinancialpositioninanassetcalledProperty,plant,andEquipmentorPPE. When equipment is used in operations, a portion of the purchased cost is transferred to the incomestatement tomatchagainst thesalestheequipmenthelpedgenerate.To illustrate, ifamachinecosts$50,000and is used up this period in operating activities, then a part of it (say 10% of the cost) of the machine istransferredfromthestatementoffinancialpositiontotheincomestatement.Thisprocessofallocationofcostsinincomestatement iscalleddepreciationand theexpenserelated to this transferofcosts iscalleddepreciationexpense.Depreciation is generally chargedonwritten down valueof the asset at the rates prescribedby thelegislativebodies.

    BusinessExpenses

    RevenueExpense

    Expenses necessary to run daytoday operations of the

    business i.e. the expenses, which will give immediate

    economicbenefittothecompany.

    Exampleproductionexpenses,salaries,electricityetc.

    WillFlowtoIncomeStatement

    Canbedividedasbelow:

    DirectExpenses InDirectExpenses

    Expenses related to

    production of goods or

    renderingtheservices.

    Examples include raw

    material costs, labor

    expenses

    Expenses related to running

    thebusiness(otherthandirect

    costs)

    Examples include salaries,

    electricity,marketingetc.

    CapitalExpense

    Expenses to buy long term assets for company i.e. to buy

    assetswhichcanbeusedfornumberofyears

    ExampleMachinery,Vehiclesetc.

    Willflowtobalancesheetasfixedassets

    Chapter3,Para3.4,InvestmentBanking:TheDreamBegins(4thEdition)

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    PoojaTewary(../profile.asp?member_id=1347356)17July2015

    Seemedverybasicatfirst...butthanksforthedeepinsights!Afterallbasicsisallthat

    matters:)

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