目前上课讨论到一个个案 是 InvesTool公司 的revenue recognition问题 个案内提及该投资管理程式公司主要业务项目是 1. Live Workshop 2. Home-study DVD version of Workshop 3. Subscriptions for website access 4. Personal coaching services 所以基本上是个资讯、顾问服务性质的公司 目前营运问题在於公司业务人员的佣金在收费时马上列expense 但revenue需等到service提供时才认列 (为deferred revenue) 因此大量的佣金外加延至次年度才认列的deferred revenue 导致公司营收逐渐成长但是每年都是出现Net Loss的情形 注:Case 内完全没有提到公司的固定资产等的部份 有问题的题目如下: 2.InvestTools’ pre-tax operation losses prior to the statement were -8.2 million, -.05 million, and -1.6 million for 2004, 2003, and 2002, respectively. Assume that total costs associated with a typical deferred revenue contract are 40% of the total sale amount and that 85% of these costs are eligible for capitalization under SAB 104. Without regard to the restatement, what would reported pre-tax operating earnings for InvestTools have been in 2002, 2003, and 2004 if it had adopted a policy of capitalizing these costs? 想请问这边的Capitalization是指什麽??? 因为我所认知的设备资本化及利息资本化 皆无法套用至这边的案例~ 因为案例完全没有提及公司资产,借贷利息等等 感谢大家的帮忙~ --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 219.87.159.70