ACC 201 at University of Kentucky

8. Capital vs. Revenue Expenditures

in Topic 8 (Video 8 of 8)
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Some assets are going to require more money to be spent on them. If you have an asset that requires some sort of additional outlay, you can either capitalize or expense that amount of money. If you do capitalize it, you must also depreciate it, which leads to a change in depreciation.

This Video Mentioned Some Formulas

Depreciable Base = Cost - Salvage Value

The Rest Of The Videos

1 Acquisition Cost of Assets 13:23
2 Lump Sum Purchases 6:01
3 What is Depreciation? 11:23
4 Straight Line Depreciation 4:33
5 Double Declining Balance 13:58
6 Units of Production 3:43
7 Partial Year Depreciation 5:50
8 Capital vs. Revenue Expenditures
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Topic 8 Practice Problems

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1 The Effect of Amortization Easy
2 The Effect of Capital vs Revenue Expenditures Easy
3 Calculating Depreciation using DDB Moderate
4 Change in Depreciation Moderate
5 Failure to Record Depreciation Moderate
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