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Dissecting the Half-Year Convention for Depreciation

Category Archives: Accounting News

Dissecting the Half-Year Convention for Depreciation

Depreciation can help a business realize tax benefits, maintain compliance with financial reporting requirements, and project asset replacement. The half-year convention for depreciation is an important practice to understand. For fixed assets, depreciation is recognized and recorded on a 50 … Continue reading

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Understanding the Differences Between FCFF and NOPAT

When it comes to financial analysis, there are two metrics that internal stakeholders and external users, such as investors and analysts, can use to assist with analyzing a business’s operations. Free cash flow to the firm (FCFF) is used as … Continue reading

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Dissecting Bookings and Annual Recurring Revenue

With the number of Amazon Prime member subscribers growing from 58 million in 2016 to 180 million in 2024, according to Statista, there’s a sustained recurring subscription model that one of America’s most successful retailers has increased more than 200 … Continue reading

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How Reporting Might be Less Complex in 2025

A Dec. 3 proposal from FASB’s Accounting Standards Update (ASU) might provide some flexibility for private businesses and select nonprofits. “Financial Instruments – Credit Losses (Topic 326)” looks at measuring credit losses for contract assets and accounts receivable for these … Continue reading

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Understanding Carbon Accounting

Also known as greenhouse gas (GHG) accounting, carbon accounting is a way for managers and analysts to measure a company’s total carbon emissions.  It’s a comprehensive approach to analyze how a company uses energy for its buildings, offices, conveyances and … Continue reading

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Breaking Down Bill-and-Hold Arrangements

Looking at accounting and journal entry considerations, if accounts receivables are debited and revenue is credited, it can be interpreted as the business recognizing revenue without the customer paying. As such, the U.S. Securities and Exchange Commission (SEC) sees the … Continue reading

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How to Account for Stranded Assets

With more than 14 million electric vehicle (EV) registrations in 2023 worldwide and 2023 seeing an increase in EV sales over 2022 by 35 percent, manufacturers are probably happy – but not those producing the traditional internal combustion engine (ICE) … Continue reading

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