Capitalization and Depreciation Explained

The Plain Bagel · Aug 11, 2026 · 14m

Wallmine link: https://wallmine.com/users/sign-up?r=18im&utm_source=youtube&utm_medium=plainbagel&utm_campaign=plainbagelCLARIFICATION: while R&D can be capitalized under IFRS (international accounting system), most R&D expenses cannot be capitalized under U.S. GAAP (the accounting system used by American companies).Capitalization and depreciation can be confusing topics, but they are worth understanding, as they can materially impact the numbers you see on the income statement. Today we’ll go over the topics and what you can do to circumvent the impact of lax assumptions on profit…