Interactive Guide to Asset Costing
Master the rules for capitalizing Property, Plant, and Equipment (PP&E) with hands-on simulators.
Asset Cost Calculator
The historical cost of an asset includes all costs necessary to bring it to the location and condition for its intended use. Select an asset type and enter various costs to see what gets included in its final capitalized value.
Total Capitalized Cost
$0.00
Capitalize or Expense?
After an asset is in use, some costs are capitalized (added to its value) while others are expensed. For each scenario below, decide the correct treatment.
Interest Capitalization Simulator
For self-constructed assets, interest costs incurred during construction are capitalized. The capitalized amount is the lower of actual interest incurred or "avoidable interest."