Capitalize vs. Expense Decision Tool

Analyzes an expenditure against GAAP capitalization criteria and company capitalization policy to recommend capitalize vs. expense treatment, with a documented rationale, useful-life and depreciation basis (if capitalized), and the specific ASC references supporting the conclusion. Use when deciding whether an asset purchase, repair, improvement, software cost, or project expenditure should be capitalized or expensed under U.S. GAAP.