MFG 523 - Capitalization Principles for Manufacturing

Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3

Theory and concepts of capitalization for manufacturing assets; land, buildings, and equipment. Historical cost for valuing an asset. Net income, real and tax depreciation, and timing the disposal or exchange of assets. Exploration of capitalization of cost, post-acquisition asset costs, interest capitalization and expense, asset impairments, and multinational capital budgeting and financial management.