Industry Reaction To New Capitalization Rules: An Empirical Study

According to the new Internal Revenue Code Section 263-A, businesses with sales of more than $10 million are now required to capitalize more cost into inventory than ever before. This paper analyzes the implementation of the new requirements and then presents the results of a survey of 100 of the la...

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Bibliographic Details
Published in:Journal of applied business research 2011-10, Vol.6 (4), p.10
Main Authors: Papacharalambous, Nick, Patrick, Happi, Posey, Clyde, Willis, T. Hillman
Format: Article
Language:English
Online Access:Get full text
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Summary:According to the new Internal Revenue Code Section 263-A, businesses with sales of more than $10 million are now required to capitalize more cost into inventory than ever before. This paper analyzes the implementation of the new requirements and then presents the results of a survey of 100 of the largest industrial firms concerning the new procedures.
ISSN:0892-7626
2157-8834
DOI:10.19030/jabr.v6i4.6271