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Method and apparatus for capitalizing assets

机译:资产资本化的方法和设备

摘要

The invention is a method and apparatus that can be implemented as an automated process by software for classifying assets, preferably at the time of acquisition, as capital assets or expensed assets. Assets are classified as capital or expensed assets by determining the average cost of all models of a given machine type as of a predetermined date, preferably, the date that the machine type is released for commercial sale. That average cost is then compared to a predetermined minimum value and all assets of a machine type the average value of which is greater than or equal to the minimum cap value are classified as capital assets while all assets of a machine type the average value of which is below the minimum cap value are classified as expensed assets.
机译:本发明是一种方法和装置,其可以通过用于将资产分类为软件的自动化过程来实现,优选地在购置时将资产分类为资本资产或费用资产。通过确定截至预定日期(最好是机器型号发布用于商业销售的日期)的给定机器类型的所有型号的平均成本,将资产分类为资本或支出资产。然后,将该平均成本与预定的最小值进行比较,并且将其平均值大于或等于最小上限的所有机器类型的资产分类为固定资产,而将其平均价值的机器类型的所有资产分类为固定资产。低于最低限额的被归类为支出资产。

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