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- Title
Seeking Consistency in Relating Capital to Current Expenditures/When Are Capitalization Exceptions Justified?
- Authors
Edgar, Tim; Duff, David; MacNaughton, Alan
- Abstract
Explores the association between current and capital expenditures discussed in Henry Ordower's article "Seeking Consistency in Relating Capital to Current Expenditures" and Ethan Yale's "When Are Capitalization Exceptions Justified?" Review of case law in the U.S. that has allowed non-deductible expenses to be capitalized; Assessment of arguments supporting departures from capitalization treatment of capital expenditures.
- Subjects
CAPITAL investments; INVESTMENTS; CAPITAL costs; CAPITAL budget; CAPITAL
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2005, Vol 53, Issue 2, p594
- ISSN
0008-5111
- Publication type
Article