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LONG LIVE ASSETS - Coggle Diagram
LONG LIVE ASSETS
Capitalization or expensing
Expensing
DRE
Expension
in period incurred
DECISION
Uncertain future benefit
Current period pretax income reduced
Interest Expensive
U.S. GAAP
Outflow from operating activities
IFRS
Outflow from operating activities
Out flow from investing activities
Out flow from financing activities
Capitalization
BALANCE SHEET
Possible alocation
Tangible asset
with your fair value at acquisition plus any cost to prepare for use
DRE
Depreciation
COGS
Intangible asset or land
Time
Long-term (Finite-lived)
Patentes
Brand names
Copryrights
Franchises
Have a indefinite live
DRE
Amortization
Imparirment ( least annualy)
If Reduction
Loss in the period
Indetifiable ou unidentifiable
identifiable
Capable of being separated from the firm
Arise from a contraractual or legal right
Controlled
Future probable economic benefits measurable
undentifiable
Cannot be pruchase separately
Indefinite live
Goodwill
excess of purchase (net of fair value asset and liabilities)
DECISION
Will have a future multiple benefit
Construction a asset for its own use
Construction a asset for resale, limited circumstances
Capitalized Interest
CASH FLOW
Out flow from investing activities
Analist
CAPEX
OPEX
Interest Coverage Ratios
EBIT / Interest Expense
Added back depreciation of capitalized interest to calculate income measures