美國(guó)CPA考點(diǎn)：統(tǒng)一資本化原則

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首先我們了解一下UCR。Uniform capitalization rule 是統(tǒng)一的資本化原則。就是把直接材料、直接人工費(fèi)和間接制造費(fèi)用進(jìn)行資本化。A method of valuing inventory for tax purposes that requires capitalization of direct costs (such as material and labor costs) and an allocable portion of indirect costs that benefit or are incurred because of production or resale activities.

下面我們來(lái)看一道比較典型的例題：

Which of the following is subject to the Uniform Capitalization Rules of Code Sec. 263A?

A. Editorial costs incurred by a freelance writer.

B. Research and experimental expenditures.

C. Mine development and exploration costs.

D. Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.

這個(gè)題就是問(wèn)下列哪一項(xiàng)適用Uniform capitalization rule of code Sec 263A。

答案是 warehousing cost。

Uniform capitalization rule of code Sec 263A適用的范圍在Becker當(dāng)中有明確的講到：包括三類(lèi)， real or tangible person property produced for use，produced for sale ，acquired for resale（這種要求年毛收入在10,000,000以上）。

可以資本化的cost包括直接材料，直接人工和間接制造費(fèi)用，本題的warehousing cost就是其一。

而對(duì)于礦產(chǎn)的費(fèi)用這一知識(shí)點(diǎn)是這樣解釋的：

”For exploration cost, the answer may be yes. However, for development costs incurred to access ore bodies identified in the current mining plan, they are generally expensed as incurred after production has commenced. Development costs necessary to extend a mine beyond those areas identified in the current mining plan and which are incurred to access additional reserves are deferred until the incremental reserves are mined.”

因此，對(duì)于mine exploration這類(lèi)型的費(fèi)用，一般就直接費(fèi)用化了，而對(duì)于development cost來(lái)說(shuō)，一般是遞延的，直到礦產(chǎn)增量被確定時(shí)才會(huì)確認(rèn)development cost。總結(jié)一下，礦產(chǎn)的費(fèi)用確認(rèn)比較特殊，并且一般都是費(fèi)用化的，不是資本化。這是一個(gè)比較少考到的點(diǎn)。

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