Author Archives: Karl

Are you replacing an asset?

You bought an asset and capitalized it. Did you give the thought that you might have actually replaced something any consideration? Why is it even important?

Matter of fact is that if you buy a new asset, it could very well be that you actually replaced something and this “something” should be written off from the balance sheet, disposed if you will. It could be up for being sold, but there should be an action you take to get rid of the asset from your accounts.  Continue reading

Monitor the period actually used against determined useful life

I know that you’ve probably heard a lot about it. The useful life of the asset is the period over which it’s depreciated into expenses and the period should always equal to the period the asset is actually going to be used. So in short the estimation should always equal to the actual usage.  Continue reading

Expenses in inventory costing that are grouped part of other than cost of goods sold on income statement

When starting to group your expenses, when initially preparing your set of accounts, think through the subject nature of the accounts and the expenses you plan to put to those accounts – are they similar in nature? Always ensure that the account name describes which expenses are accounted onto them. That’s first.  Continue reading